Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3275
By whom reassessment made in cities and counties
Every general reassessment of real estate in a city or county shall be made by (i) a professional assessor appointed by the governing body, who is either an employee qualified by the Department or an independent contractor holding valid certification issued by the Department; or (ii) a board of assessors of not fewer than three members, with not more than one member from each district for the election of a member of the governing body within such city or county appointed by the governing body. The assessors shall be designated on or after July 1 in the year immediately preceding the year in which the general reassessment of real estate is required to be made.
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Nearby sections (25 sections)
- 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- 58.1-3258 · Provisions for annual or biennial assessment not repealed;…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…
- 58.1-3284.1 · Assessment of lots and open spaces in certain planned…
- 58.1-3284.2 · Reassessment of residential property containing defective…
- 58.1-3284.3 · Wetlands to be specially and separately assessed
- 58.1-3285 · Assessment and reassessment of lots when subdivided or…