2006 Code of Virginia § 58.1-3301 - Form of land book

58.1-3301. Form of land book.

A. The Department of Taxation shall prescribe the form of the land book to beused by the commissioner of the revenue and shall furnish each commissionerof the revenue with four copies of blank land books prepared in the form soprescribed. The land books may be produced in the form of microfilm,microfiche, or any other similar microphotographic process and shall bedistributed as provided in 58.1-3310 in the form of such process so long assuch process complies with standards adopted pursuant to regulations issuedunder 42.1-82 for microfilm, microfiche, or such other microphotographicprocess and is acceptable to and meets the requirement of the recipients ofcopies of the land book as designated by 58.1-3310.

B. Tracts of lands in counties shall be entered in the land book bymagisterial or school districts and town lots shall be entered upon sheetsprovided in the land book for that purpose. The governing body of any countyhaving sanitary districts may provide by resolution that land books, personalproperty books and other tax assessment records be entered and arrangedalphabetically to show the persons chargeable with taxes in each suchdistrict. The sanitary district in which the property is located shall bedesignated by an appropriate coding which shall provide for the means ofrecapitulation by sanitary districts, setting forth the total assessment andtax levy for each such district.

C. Nothing in this section shall be construed to prohibit any commissioner ofthe revenue of any city from using a land book in the form prescribed andfurnished by or under the authority of the council of his city and at thecost of his city, provided that whether the land book is furnished by thecity or the Tax Commissioner, it shall contain the name and street address ofevery owner of real property in the local jurisdiction. In cases where realproperty is owned by more than one person, the land book shall contain thename and street address of at least one of the owners.

D. In the event real estate is assessed at use value as provided in Article 4( 58.1-3229 et seq.) of Chapter 32 of this title, the land book shall showboth the use value and the fair market value.

(Code 1950, 58-804; 1958, c. 314; 1970, c. 440; 1971, Ex. Sess., cc. 3,172; 1975, c. 547; 1980, c. 360; 1984, c. 675; 1995, c. 679.)