21-367 - Preparation and contents of drainage tax lists. - Virginia Statutes

§ 21-367. Preparation and contents of drainage tax lists.

The board of viewers, with the assistance of the engineer, shall immediatelyprepare, in duplicate, the assessment rolls, or drainage tax lists, givingthereon the name of the owners of land in the district, so far as can beascertained from the public records, or, if necessary, from the survey madeby the drainage engineer a brief description of the several tracts of landassessed, and the amount of the assessment against each tract of land.

(Code 1919, § 1771; 1920, p. 611; 1924, p. 711; 1926, p. 619; 1936, p. 1034;1954, c. 642.)