VAAO Manual

The Assessor’s Manual which follows is prepared by the VAAO Manual Committee and is intended to offer a guideline to basic administrative and statutory assessment related issues for both real and personal property in the Commonwealth of Virginia. The reader is cautioned that the manual is not all inclusive. Since the administrative process and the legislative process is dynamic, this basic manual will be periodically updated to reflect the judicial review and administrative review of both new and existing statutes.

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