58.1-3310 - Commissioner of the revenue to retain original land book; disposition of copies; penalties. - Virginia Statutes

§ 58.1-3310. Commissioner of the revenue to retain original land book;disposition of copies; penalties.

Each commissioner of the revenue shall retain in his office the original landbook. Each commissioner of the revenue shall deliver to the treasurer of hiscounty or city and, if requested by the Department in writing, to theDepartment of Taxation one copy each of the land book on or before September1 of each year or within ninety days from the date on which the rate of taxon real property has been determined, whichever is later. However, theDepartment may, for good cause, extend the time for delivery of such copies.Each commissioner of the revenue shall file a copy of the land book in theoffice of the clerk of the circuit court of his county or city. Such clerkshall preserve such copies in his office, but the commissioner of the revenueneed not preserve the original nor the treasurer his copy for a longer periodthan six years following the tax year to which such books relate.

(Code 1950, § 58-806; 1962, c. 282; 1976, c. 532; 1984, c. 675; 1997, c. 701.)