Richmond, Va., City Code § 26-203 Effective date of assessments (effective July 1, 2026).
Sec. 26-203. - Effective date of assessments (effective July 1, 2026).
(a) Every annual assessment made by the Assessor shall be effective for tax purposes on January 1 of the tax year immediately after the year in which the assessment is completed, and taxes and other charges for the year shall be extended on the basis of every such assessment. The beginning of the tax year for the assessment of taxes on all real estate assessable by the City for taxation and other charges shall be January 1, and the owner of such real estate on that day shall be assessed with taxes and other charges for the year beginning on that day.
(b) This section is effective on July 1, 2026.
(Code 2020, § 26-203; Ord. No. 2024-130, § 4(26-203), 5, 5-28-2024)