Va. Code § 58.1-208: Classifications of real property

The Tax Commissioner shall establish a classification system of real property appropriate for inclusion on local land books. Such classification shall be placed on the local land books or the land books shall be organized in a manner appropriate for identification of the classifications by the Tax Commissioner in conducting the annual sales ratio studies. The local assessing officer of any county, city, or town may subdivide such classifications into lesser included classifications should he deem such subclassification desirable.The Tax Commissioner shall cooperate with and seek the counsel of local assessing officers in establishing such classification system.Code 1950, § 58-33.3; 1975, c. 623; 1984, c. 675.