§ 9-1. Applicability of state law.  


Latest version.
  • The provisions of Code of Virginia, tit. 58.1, concerning local levies, real estate assessment and taxation shall be applicable to assessments and taxation hereunder, mutatis mutandis, including, without limitation, provisions relating to tax liens and the correction of erroneous assessments, and for such purposes, roll-back taxes shall be considered to be deferred real estate taxes.

    (Code 1978, § 8-24)

(Code 1978, § 8-24)