Lyle--tax lists can be confusing.  Speaking only slightly off the  
cuff, there are 3 columns:  Land valued as vacant land, land value  
per acre with improvements (rather meaningless, but where you may be  
running afoul), then total value of improvements.

Craig Kilby

On Oct 3, 2008, at 10:14 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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