58.1-3115 - Arrangement and contents of books. - Virginia Statutes

§ 58.1-3115. Arrangement and contents of books.

In making out assessment books, the commissioner of the revenue shall arrangethem alphabetically to show the persons chargeable with taxes. When there aretwo or more persons of the same name, he shall use some distinguishing signby which the taxpayer may be identified. The address of each taxpayer shallbe given.

The commissioner of the revenue shall, in making out the original personalproperty book and the two copies thereof, follow strictly the form prescribedby the Department of Taxation.

All taxable tangible personal property and all other subjects of taxation notrequired by law to be assessed on some other book or form shall be entered inthe personal property book.

(Code 1950, § 58-881; 1971, Ex. Sess., c. 4; 1984, c. 675.)