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Va. Code Ann. § 21-371

Assessment rolls to show time collectible; amount of assessment to depend on benefits

Code 1919, § 1771; 1920, p. 611; 1924, p. 711; 1926, p. 620; 1936, p. 1035.

Each of such assessment rolls shall specify the times when collectible, and be numbered in their order, and the amount assessed against the several tracts of land shall be in accordance with the benefits received, as shown by the classification of ratio of assessments made by the board of reviewers.

Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.