The commissioner of the revenue shall enter in the books and assess the fair market value of all lands in his county or city appearing by the abstracts to have been granted.
Va. Code Ann. § 58.1-3308
Commissioner to enter lands appearing on abstracts and assess their value
Code 1950, § 58-802; 1984, c. 675.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.