Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3271
Appointment of board of assessors and real estate appraiser or board of equalization in counties and cities
# A.
In the event the commissioner of revenue, pursuant to the provisions of § 58.1-3270, will not consent to make an annual or biennial assessment and equalization of real estate for local taxation in any county or city, the governing body thereof may appoint a board of real estate assessors consisting of three members, who shall be initially appointed as follows: one for a term of one year, one for a term of two years and one for a term of three years. As the terms of the initial appointees expire, their successors shall be appointed for terms of three years each. The compensation of the members of the board shall be fixed by the governing body, who shall also provide necessary clerical and other assistance to the board. The board shall assess all real estate within the county or city on an annual or biennial basis and transfer such assessment to the commissioner of revenue. Prior to transferring the final assessment to the commissioner of the revenue, the board shall give any real property owner whose property has been assessed an opportunity to be heard.
# B.
The governing body of any such county or city may appoint a real estate appraiser either (i) an employee who qualified by the Department or (ii) an independent contractor who holds a valid certification issued by the Department to perform the actual function of determining value for real estate in the county or city for use by the board of assessors. Such appraiser may serve in lieu of the board of assessors provided for in subsection A, in which event he shall assess all real estate within the county or city on an annual or biennial basis and transfer such assessment to the commissioner of the revenue. In the event such appraiser is in addition to the board of assessors, he shall assemble information concerning real property in the county or city at the request of such board of real estate assessors and prepare and preserve all records of the board including the minutes of its meetings. The appraiser's compensation shall be fixed by the governing body.
Source: view the official text
Nearby sections (25 sections)
- 58.1-3253 · Biennial general reassessments; annual or biennial…
- 58.1-3254 · Reassessment by direction of governing body
- 58.1-3255 · General reassessment every four years not required in…
- 58.1-3256 · Reassessment in towns; appeals of assessments
- 58.1-3257 · Completion of work; extensions
- 58.1-3258 · Provisions for annual or biennial assessment not repealed;…
- 58.1-3258.1 · Certification of supervisors, assessors and appraisers…
- 58.1-3258.2 · Grounds for denial or revocation of certification
- 58.1-3259 · Failure of county or city to comply with law on general…
- 58.1-3260 · Acts authorizing, in certain cities and counties, provision…
- 58.1-3261 · Annual assessment of real estate in certain other cities…
- 58.1-3270 · Annual or biennial assessment and equalization by…
- 58.1-3271 · Appointment of board of assessors and real estate appraiser…
- 58.1-3272 · How assessments made by board or assessor
- 58.1-3273 · Reserved
- 58.1-3274 · Establishment of department of real estate assessment;…
- 58.1-3275 · By whom reassessment made in cities and counties
- 58.1-3276 · Qualifications of assessors and appraisers; removal and…
- 58.1-3277 · Forms for general reassessment of real estate in counties,…
- 58.1-3278 · Department to render assistance
- 58.1-3280 · Assessment of values
- 58.1-3281 · When commissioner of the revenue to ascertain ownership of…
- 58.1-3282 · When land and improvements owned separately; how assessed
- 58.1-3283 · Assessment of airspace owned separately from subjacent land…
- 58.1-3284 · Assessment of standing timber trees owned by person who…