When the commissioner of the revenue of a city created under this chapter applies to the commissioner of the revenue of the county or other officer assessing real estate, he shall furnish from his books a transcript of the assessment of all real estate and personal property, and on his books he shall note that all such assessments have been transferred to the city books.
Transfer of assessments to city books
Va. Code Ann. § 15.2-3827, under Chapter 38. Transition of Towns to Cities..
Va. Code Ann. § 15.2-3827