58.1-3281 - When commissioner of the revenue to ascertain ownership of real estate; tax year. - Virginia Statutes

§ 58.1-3281. When commissioner of the revenue to ascertain ownership of realestate; tax year.

Each commissioner of the revenue shall commence, annually, on January 1, andproceed without delay to ascertain all the real estate in his county or city,as the case may be, and the person to whom the same is chargeable with taxeson that day. The beginning of the tax year for the assessment of taxes onreal estate shall be January 1 and the owner of real estate on that day shallbe assessed for the taxes for the year beginning on that day.

The commissioner, before making out his land book, shall assess the value ofany building and enclosure not previously assessed, found to be of the valueof $100 and upwards. The value shall be added to the value at which the landwas previously charged.

(Code 1950, §§ 58-796, 58-810; 1984, c. 675.)