Virginia § 58.1-3388 - In counties not having general reassessment, or annual or biennial assessment, taxes to be extended on basis of last equalization made
Full text of Virginia Code of Virginia § 58.1-3388 — In counties not having general reassessment, or annual or biennial assessment, taxes to be extended on basis of last equalization made, with citation guidance and answers to common questions.
§ 58.1-3388. In counties not having general reassessment, or annual or biennial assessment, taxes to be extended on basis of last equalization made
In every county not having a general reassessment or an annual or biennial assessment of real estate, taxes for each year on real estate shall be extended on the basis of the last equalization made prior to such year, subject to such changes as may have been lawfully made.
Code 1950, § 58-913; 1979, c. 577; 1984, c. 675.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 58.1-3388
What does Code of Virginia § 58.1-3388 cover?
Section 58.1-3388 ("In counties not having general reassessment, or annual or biennial assessment, taxes to be extended on basis of last equalization made") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 58.1-3388?
A common citation format is "Code of Virginia § 58.1-3388" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 58.1-3388 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.