MISCELLANEOUS PROVISIONS

Richmond, Va., City Code ch. 26, art. III, div. 9

in effect

Richmond, Va., City Code § 26-260 Payment of court costs by City for correction of erroneous or double assessments.

Sec. 26-260. - Payment of court costs by City for correction of erroneous or double assessments. All court costs incurred by any taxpayer in having corrected any erroneous or double assessment made against the taxpayer on any subject of local taxation or for any local public improvements shall be paid by the City when application is made therefor within the time prescribed by law and when such assessment is adjudged by a court of competent jurisdiction to be erroneous or doubled and was made through error of the proper assessing authority of the City. (Code 1993, § 27-38; Code 2004, § 98-53; Code 2015, § 26-260; Code 2020, § 26-260)

Richmond, Va., City Code § 26-261 Summoning power of Assessor; service; failure to appear.

Sec. 26-261. - Summoning power of Assessor; service; failure to appear. The Assessor shall have authority to summon taxpayers, their agents and other persons who may have information on the subject to appear and testify under oath concerning the ownership and value of real estate assessable by the Assessor and to require the production of books of account and other papers and records containing such information for inspection by the Assessor. Such summons may be served by any officer authorized by law to serve process or by registered mail. Any person refusing to answer the summons of the Assessor or failing or refusing to furnish information or to produce books of account, papers or other records required by the Assessor shall be guilty of a violation of this section, article or chapter, as the case may be. (Code 1993, § 27-40; Code 2004, § 98-54; Code 2015, § 26-261; Code 2020, § 26-261)

Richmond, Va., City Code § 26-262 Notice to Assessor of new or remodeled buildings; assessment (effective July 1, 2026).

Sec. 26-262. - Notice to Assessor of new or remodeled buildings; assessment (effective July 1, 2026). (a) The Commissioner of Buildings shall notify the Assessor whenever erection of any new buildings or remodeling of existing structures is commenced within the City. Such new buildings and remodeled existing structures shall be assessed, whether entirely finished or not, at their fair market value on July 1 of the year for which the assessment is made. (b) This section is effective on July 1, 2026. (Code 1993, § 27-41; Code 2004, § 98-55; Code 2015, § 26-262; Code 2020, § 26-262; Ord. No. 2024-130, § 4(26-262), 5, 5-28-2024)

Richmond, Va., City Code § 26-263 Information supplied by other City departments.

Sec. 26-263. - Information supplied by other City departments. The departments and bureaus of the City having in their possession or under their control data or information which will aid the Assessor in carrying out the work of the Assessor's Office shall furnish it to the Assessor on written application therefor. (Code 1993, § 27-42; Code 2004, § 98-56; Code 2015, § 26-263; Code 2020, § 26-263)

Richmond, Va., City Code § 26-264 Appraisal of property assessed by Corporation Commission.

Sec. 26-264. - Appraisal of property assessed by Corporation Commission. The Assessor shall appraise all real estate in the City assessable for taxation under the law by the State Corporation Commission and compare the appraisals with the assessments thereof made by the Commission and solicit the aid of the Commission in equalizing the assessments of property in the City made by the Assessor with the assessment of other property in the City made by the Commission. (Code 1993, § 27-43; Code 2004, § 98-57; Code 2015, § 26-264; Code 2020, § 26-264)

Richmond, Va., City Code § 26-265 Reproduction and sale of land books; unauthorized reproduction and sale.

Sec. 26-265. - Reproduction and sale of land books; unauthorized reproduction and sale. The Assessor may, after the current land book required to be prepared and kept under this article is certified by the Assessor, cause such land book to be reproduced in such number of copies as deemed necessary to meet the demands of the public for its use and to authorize such reproductions to be sold to persons applying for such reproductions at a price to cover the cost of the City of reproducing the land book and the handling and distribution of such reproductions. The proceeds of the sale of such reproductions based upon the cost of labor and materials in reproducing such land book shall be kept in a separate account from which such cost shall be paid. Any surplus existing in such account at the close of any fiscal year shall be transferred to the general fund. The proceeds of the sale of such reproductions based upon any other cost of reproduction shall be paid into the general fund. It shall be unlawful for any person except the Assessor and a duly authorized representative to sell or offer any such reproduction for sale or to copy or cause to be copied or reproduced the whole or any part of any such reproduction and to sell or offer such copy or reproduction for sale, and every person who violates this sentence shall, upon conviction, be punished as provided in Section 1-16. (Code 1993, § 27-44; Code 2004, § 98-58; Code 2015, § 26-265; Code 2020, § 26-265; Ord. No. 2010-92-105, § 3, 5-24-2010)

Richmond, Va., City Code § 26-266 Real estate property card file; fee for computer printouts.

Sec. 26-266. - Real estate property card file; fee for computer printouts. A fee of $0.50 per computer printout shall be charged and paid into the City treasury to aid in defraying the cost of providing computer printouts of information contained in the real estate property card files maintained by the Assessor for each computer printout made from such property card files and provided to any person. Any department, agency or bureau of the City and any other governmental agency shall be exempt from payment of such fee. (Code 1993, § 27-45; Code 2004, § 98-59; Code 2015, § 26-266; Code 2020, § 26-266)

Source: City of Richmond, Virginia, Code (2026 recodification) and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/va/richmond/codes/code_of_ordinances?nodeId=PTIICICO_CH26TA_ARTIIIASPRTA_DIV9MIPRFetched: 11/8/2026