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2000 SESSION
002782880Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3294 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3294. Reports of income data by owners of rental realty; certification; confidentiality.
Any duly authorized real estate assessor, board of assessors, or department of
real estate assessments may require that the owners of income-producing rental
real estate in the county or city subject to local taxation, except property producing income
solely from the rental of no more than four dwelling units, furnish to such
assessor, board or department on or before a time specified, which time may be extended for not less
than ninety days, upon application of the owner of such property statements of
the income and expenses attributable over a specified period of time to each
such parcel of real estate. Each such statement shall be certified as to its
accuracy by an owner of the real estate for which the statement is furnished,
or a duly authorized agent thereof. Any statement required by this section
shall be kept confidential in accordance with the provisions of § 58.1-3. The
failure of the owner of income-producing rental property, except property
producing income solely from the rental of no more than four dwelling units, to
furnish a statement of income and expenses as required by this section shall bar such
owner or his representative from introducing into evidence, or using in any
other manner, any of the required but not furnished income and expense
information in any judicial action brought under § 58.1-3984.