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Subject:
From:
Michael Nicholls <[log in to unmask]>
Reply To:
Discussion of research and writing about Virginia history <[log in to unmask]>
Date:
Fri, 3 Oct 2008 20:50:04 -0600
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I'd look at the tax laws of that era to see what was now being taxed  
and how-Mick Nicholls
On Oct 3, 2008, at 8:14 PM, Lyle E. Browning wrote:

> 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
>
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