58.1-3302 - What the table of town or city lots to contain. - Virginia Statutes

§ 58.1-3302. What the table of town or city lots to contain.

In the table of town or city lots the commissioner of the revenue shall enterseparately each lot and shall set forth in as many separate columns as may benecessary the name of the person, his residence and estate, as in the tableof tracts of land. The commissioner shall set forth in other columns thenumber of each lot in the town or city, with the name of the town or city, ifnot previously placed in the caption or heading of the table, a description,when the person does not own the whole lot, of the part which he owns, thevalue of the buildings on the lot, the value of the lot including buildings,the amount of tax at the legal rate and like notice of the source of titleand explanation of alteration as in the table of tracts of land. Thecommissioner of revenue of Pulaski County, however, when assessing or listingfor taxation the town lots in the town of Pulaski for such county, shall inaddition set forth in other columns the number of each lot in the town andthe number of the section or block in which it is located.

(Code 1950, § 58-805; 1984, c. 675.)