§ 20-40. Application of general tax law.

Latest version.

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

(Ord. of 4-17-78, § 7)

(Ord. of 4-17-78, § 7)

                    
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