58.1-3120 - If books for preceding year not made out, how supplied. - Virginia Statutes

§ 58.1-3120. If books for preceding year not made out, how supplied.

A. If no land book or personal property book was made out for the yearimmediately preceding the year in which a commissioner takes office, thecommissioner of the revenue for such county or city shall proceed to completebooks for such year, according to the rate of tax which then existed.

B. All proceedings required by this article in regard to assessment booksshall be had with and under the books of such year and the sums chargedtherein shall be collected and accounted for in like manner.

(Code 1950, §§ 58-887, 58-888; 1984, c. 675.)