Virginia Code 58.1-3388: In counties not having general reassessment, or annual or biennial assessment, taxes to be extended on basis of last equalization made.
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In every county not having a general reassessment or an annual or biennial assessment of real estate, taxes for each year on real estate shall be extended on the basis of the last equalization made prior to such year, subject to such changes as may have been lawfully made.
Terms Used In Virginia Code 58.1-3388
- real estate: includes lands, tenements and hereditaments, and all rights and appurtenances thereto and interests therein, other than a chattel interest. See Virginia Code 1-219
Code 1950, § 58-913; 1979, c. 577; 1984, c. 675.