58.1-2601 - Boundaries of certain political units to be furnished company, Commission and Department. - Virginia Statutes

§ 58.1-2601. Boundaries of certain political units to be furnished company,Commission and Department.

A. The commissioner of the revenue in each county and city in which a publicservice corporation or other person with property assessed pursuant to thischapter does business or owns property shall furnish, on or before January 1in each year, to each such corporation or person, the boundaries of each cityand the magisterial district of the county and of each town therein in whichany part of the property of such corporation or person is situated. A copy ofsuch boundaries shall also be forwarded to the clerk of the Commission andthe Tax Commissioner.

B. Whenever any commissioner of the revenue shall fail to furnish to suchcorporation or other person, the clerk of the Commission and the TaxCommissioner, such boundaries required in subsection A, the clerk of theCommission and the Tax Commissioner shall notify the judge of the circuitcourt of the county and city of such commissioner of the revenue, and thejudge shall instruct the grand jury at the next term of the circuit court toascertain whether such boundaries have been furnished as required in thissection. Should the grand jury ascertain that such boundaries have not beenfurnished, they shall find an indictment against the commissioner of therevenue. Upon conviction thereof, such commissioner of the revenue shall beguilty of a Class 4 misdemeanor, each magisterial district and town boundaryso omitted being a separate offense.

C. Notwithstanding the provisions of subsection A, whenever the boundarieshave once been furnished to any public service corporation or other personwith property assessed pursuant to this chapter, the Commission and the TaxCommissioner, the commissioner of the revenue shall thereafter not berequired to furnish the boundaries except as shall be necessary to showsubsequent changes in such boundaries.

(Code 1950, § 58-510; 1972, c. 548; 1980, c. 84; 1983, c. 570; 1984, c. 675;1999, c. 971.)