Va. Code § 58.1-3103

Current with changes from the 2024 legislative session through ch. 845

Section 58.1-3103 - When commissioners begin work; commissioners to make assessments

Each commissioner shall begin annually, on the first day of January, to discharge the duties prescribed by law. As part of his duties each commissioner of the revenue shall ascertain and assess, at fair market value, all subjects of taxation in his county or city on the first day of January in each year, except as otherwise provided by law. For each such assessment of local mobile property tax as defined in § 58.1-3983.1, prior to the time that any tax with respect to such assessment is due, the commissioner or other local tax official shall provide in writing to each applicable taxpayer:

(i) the amount of the assessment and a description of the property;

(ii) the valuation method used;

(iii) the date the applicable taxes will be due; and

(iv) a description of the procedures available to the taxpayer and the records required should he wish to appeal the assessment.

Va. Code § 58.1-3103

Code 1950, §§ 58-855, 58-864; 1971, Ex. Sess., c. 4; 1984, c. 675; 2004, c. 534.

Amended by Acts 2004, c. 534.

Amended by Acts 1984, c. 675.

Amended by Acts 1971, § Ex. Sess., c. 4.