58.1-3904 - Omitted lands. - Virginia Statutes

§ 58.1-3904. Omitted lands.

When the commissioner ascertains that there is any land in his county or citywhich has not before been entered on his land book or, after being entered,has from any cause been omitted for one or more years, he shall make an entrythereof in the name of the owner. Any person owning or claiming any tract orpart of land which has not been entered on the land book or which, if soentered, has for any cause been omitted therefrom, may have the part he ownsentered on the land book, specifying the part of the land so entered byhaving the same surveyed and laid off if necessary and a plat and descriptionthereof returned to and recorded by the clerk of the circuit court of thecounty or city in which the land is situated. The commissioner of the revenuein whose county or city the land is situated shall proceed to the best of hisjudgment, having reference to the assessed value of contiguous landssimilarly situated, to assess the fair market value of such land, and shallplace such land on the land book and assess taxes at the rate imposed by lawfor each year the land was not entered in the land book. However, noassessment of taxes shall be made hereunder for any year except the thencurrent year or any tax year of the three tax years last past.

(Code 1950, § 58-1165; 1984, c. 675.)