2006 Code of Virginia § 58.1-3103 - (Applicable until January 1, 2005) When commissioners begin work; commissioners to make assessment...

58.1-3103. (Applicable until January 1, 2005) When commissioners beginwork; commissioners to make assessments.

Each commissioner shall begin annually, on the first day of January, todischarge the duties prescribed by law. As part of his duties eachcommissioner 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 ineach year, except as otherwise provided by law.

(Code 1950, 58-855, 58-864; 1971, Ex. Sess., c. 4; 1984, c. 675.)

58.1-3103. (Applicable for taxable years beginning on or after January 1,2005) When commissioners begin work; commissioners to make assessments.

Each commissioner shall begin annually, on the first day of January, todischarge the duties prescribed by law. As part of his duties eachcommissioner 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 ineach year, except as otherwise provided by law. For each such assessment oflocal mobile property tax as defined in 58.1-3983.1, prior to the time thatany tax with respect to such assessment is due, the commissioner or otherlocal tax official shall provide in writing to each applicable taxpayer: (i)the amount of the assessment and a description of the property; (ii) thevaluation method used; (iii) the date the applicable taxes will be due; and(iv) a description of the procedures available to the taxpayer and therecords required should he wish to appeal the assessment.

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