58.1-3288 - Assessment in name of "unknown owner.". - Virginia Statutes

§ 58.1-3288. Assessment in name of "unknown owner.".

When the owner of any parcel of real property is unknown and the commissionerof the revenue has exercised due diligence to ascertain the owner of suchparcel, such commissioner of the revenue is empowered on January 1 of eachyear to assess for taxation such parcel of real property in his county orcity in the name of "unknown owner." Before such property is first assessedin the name of "unknown owner" each commissioner of the revenue shalladvertise the description of the property in a local newspaper of generalcirculation once a week for two consecutive weeks preceding the first day ofthe year in which such first assessment is made and at the same time he shallmake affidavit that he has used due diligence to ascertain the owner of theproperty.

(Code 1950, § 58-770.1; 1956, c. 581; 1958, c. 32; 1984, c. 675.)