State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-2 > 58-1-207§ 58.1-207. Collection and publication of property tax data.
A. The Tax Commissioner annually shall make and issue comprehensiveassessment sales ratio studies for each major class of real property in eachcounty or city in the Commonwealth. In order to determine the degree ofassessment uniformity in the assessment of major classes of property withineach county or city, the Tax Commissioner shall compute measures of centraltendency and dispersion in accordance with appropriate standard statisticaltechniques.
B. The Tax Commissioner shall construct and maintain a system for thecollection and analysis of real property tax facts so as to enable him tomake intrajurisdictional comparisons as well as intercounty and intercitycomparisons based on assessment sales ratio data.
C. The Tax Commissioner shall publish annually the findings of the assessmentsales ratio studies.
D. The appropriate county or city assessing officer shall post annually inhis office the assessment sales ratio studies as published by the TaxCommissioner.
(Code 1950, § 58-33.2; 1975, c. 617; 1984, c. 675.)
