58.1-3905 - Forms for assessment of omitted taxes.

§ 58.1-3905. Forms for assessment of omitted taxes.

The Department of Taxation shall prescribe and furnish to local officers thenecessary forms for the assessment of the omitted taxes mentioned in thischapter which they are authorized to assess. Omitted taxes, except on realestate, shall not be assessed on the current assessment books.

(Code 1950, § 58-1166; 1984, c. 675.)