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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>371780</law_id><section_number>58.1-3383</section_number><catch_line>Omitted real estate and duplicate assessments</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><structure><unit label="title" level="1" order_by="125" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="4" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="3" identifier="32">Real Property Tax</unit><unit label="article" level="4" order_by="22" identifier="14">Boards of Equalization</unit></structure><text>
						<section><p>The board may direct the commissioner of the revenue to enter upon the land books real estate which is found to have been omitted, and to cancel duplicate assessments of real estate.</p></section></text><history>Code 1950, &#xA7; 58-908; 1984, c. 675.</history><metadata></metadata></law>
