Va. Code § 58.1-3243

Current with changes from the 2024 legislative session through ch. 845

Section 58.1-3243 - Application of other provisions of Title 58.1

The provisions of this title applicable to local levies and real estate assessment and taxation shall be applicable to assessments and taxation hereunder mutatis mutandis including, without limitation, provisions relating to tax liens, boards of equalization and the correction of erroneous assessments and for such purposes the roll-back taxes shall be considered to be deferred real estate taxes.

Code 1950, § 58-769.15; 1971, Ex. Sess., c. 172; 1980, c. 241; 1983, c. 304; 1984, c. 675.

Amended by Acts 1984, c. 675.

Amended by Acts 1983, c. 304.

Amended by Acts 1980, c. 241.

Amended by Acts 1971, § Ex. Sess., c. 172.