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The code of the city of Charlottesville, Virginia :

the charter as amended and the general ordinances of the city enacted as a whole June 6th, 1932, in effect July 15th, 1932
  
  

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Sec. 88. Commissioner of revenue—assessment when
lot subdivided.

When a lot becomes the property of different owners in several
parcels, the value at which the whole had been assessed shall be
distributed among the several parcels having regard to the value
of each parcel compared with that of the whole lot.