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Virginia Law

Code of Virginia

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Code of Virginia
Title 21. Drainage, Soil Conservation, Sanitation and Public Facilities Districts
Chapter 6. Drainage Projects
12/22/2024

§ 21-367. Preparation and contents of drainage tax lists.

The board of viewers, with the assistance of the engineer, shall immediately prepare, in duplicate, the assessment rolls, or drainage tax lists, giving thereon the name of the owners of land in the district, so far as can be ascertained from the public records, or, if necessary, from the survey made by the drainage engineer a brief description of the several tracts of land assessed, and the amount of the assessment against each tract of land.

Code 1919, § 1771; 1920, p. 611; 1924, p. 711; 1926, p. 619; 1936, p. 1034; 1954, c. 642.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.