Virginia law required the listing of building values as a separate  
entity after 1820, although 1819 was the year that some counties  
started the practice. What I have noted is that prior to building  
enumeration, land value for the same parcel was higher than when  
buildings were listed.

Is the decrease in value of the land because the bite of the tax was  
added for buildings or because there was an unofficial value for  
buildings prior to separate listing? One I was looking at had $3000  
for land value prior to buildings listed and $1000 after with no  
indication of cause as would be normal.

Any thoughts gratefully received.

Lyle Browning, RPA

______________________________________
To subscribe, change options, or unsubscribe please see the instructions at
http://listlva.lib.va.us/archives/va-hist.html