{"data":{"id":"us-va/va.-code-58.1-3102","jurisdiction":"us-va","citation":"Va. Code § 58.1-3102","heading":"Jurisdiction of commissioners","body":"The jurisdiction, powers and duties of commissioners shall not extend beyond the bounds of their respective counties or cities.Code 1950, § 58-854; 1984, c. 675.","path":["Title 58.1. TAXATION","Subtitle III. LOCAL TAXES","Chapter 31. LOCAL OFFICERS","Article 1. COMMISSIONERS OF THE REVENUE"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-3102/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"0ae323e735310e90acef7821d0237fc9ab3a8b326d5ae82a9de9f1bd9db014e5","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-3101","next":"us-va/va.-code-58.1-3103"},"notice":"GroundRules: Original legal text. Not legal advice."}