58.1-208 - Classifications of real property. - Virginia Statutes

§ 58.1-208. Classifications of real property.

The Tax Commissioner shall establish a classification system of real propertyappropriate for inclusion on local land books. Such classification shall beplaced on the local land books or the land books shall be organized in amanner appropriate for identification of the classifications by the TaxCommissioner in conducting the annual sales ratio studies. The localassessing officer of any county, city, or town may subdivide suchclassifications into lesser included classifications should he deem suchsubclassification desirable.

The Tax Commissioner shall cooperate with and seek the counsel of localassessing officers in establishing such classification system.

(Code 1950, § 58-33.3; 1975, c. 623; 1984, c. 675.)