{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-521.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-521.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-521.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-521.html"}],"law_id":58916,"edition_id":1,"section_id":58916,"structure_id":13140,"section_number":"15.2-521","catch_line":"Same; powers of commissioners of revenue; real estate reassessments","history":"Code 1950, \u00a7 15-288; 1959, Ex. Sess., c. 69; 1962, cc. 399, 623, \u00a7 15.1-605; 1982, c. 647; 1984, c. 485; 1997, c. 587.","full_text":"A\n\nThe director of finance shall exercise all the powers conferred and perform all the duties imposed by general law upon commissioners of the revenue, not inconsistent herewith, and shall be subject to the obligations and penalties imposed by general law.B\n\nThe director of finance shall make every general reassessment of real estate in the county, unless some other person is designated for this purpose by the board in accordance with § 15.2-512 or unless the board creates a separate department of assessments in accordance with § 15.2-518. The assessing officer shall collect and maintain data and devise methods and procedures to be followed in each general reassessment that will make for uniformity in assessments throughout the county.","order_by":null,"text":{"0":{"id":216021,"text":"The director of finance shall exercise all the powers conferred and perform all the duties imposed by general law upon commissioners of the revenue, not inconsistent herewith, and shall be subject to the obligations and penalties imposed by general law.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":216022,"text":"The director of finance shall make every general reassessment of real estate in the county, unless some other person is designated for this purpose by the board in accordance with § 15.2-512 or unless the board creates a separate department of assessments in accordance with § 15.2-518. The assessing officer shall collect and maintain data and devise methods and procedures to be followed in each general reassessment that will make for uniformity in assessments throughout the county.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":13140,"edition_id":1,"name":"Departments; County Executive Form","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13139,"metadata":{},"date_created":"2026-06-26 03:44:20","date_modified":"2026-06-26 03:44:20","permalink":{"id":151581,"object_type":"structure","relational_id":13140,"identifier":"3","token":"15.2\/I\/5\/3","url":"\/15.2\/I\/5\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13139,"edition_id":1,"name":"County Executive Form of Government","identifier":"5","label":"chapter","depth":3,"order_by":1,"parent_id":13138,"metadata":{},"date_created":"2026-06-26 03:44:20","date_modified":"2026-06-26 03:44:20","permalink":{"id":151499,"object_type":"structure","relational_id":13139,"identifier":"5","token":"15.2\/I\/5","url":"\/15.2\/I\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13138,"edition_id":1,"name":"General Provisions; 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director; general duties","url":"\/15.2-519\/","token":"15.2\/I\/5\/3\/15.2-519","metadata":false},{"id":54166,"structure_id":13140,"section_number":"15.2-520","catch_line":"Department of Finance; expenditures and accounts","url":"\/15.2-520\/","token":"15.2\/I\/5\/3\/15.2-520","metadata":false},{"id":58916,"structure_id":13140,"section_number":"15.2-521","catch_line":"Same; powers of commissioners of revenue; real estate reassessments","url":"\/15.2-521\/","token":"15.2\/I\/5\/3\/15.2-521","metadata":false},{"id":85928,"structure_id":13140,"section_number":"15.2-522","catch_line":"Same; powers of county treasurer; deposit of moneys","url":"\/15.2-522\/","token":"15.2\/I\/5\/3\/15.2-522","metadata":false},{"id":74523,"structure_id":13140,"section_number":"15.2-523","catch_line":"Same; claims against counties; accounts","url":"\/15.2-523\/","token":"15.2\/I\/5\/3\/15.2-523","metadata":false},{"id":64862,"structure_id":13140,"section_number":"15.2-524","catch_line":"Same; director as purchasing agent","url":"\/15.2-524\/","token":"15.2\/I\/5\/3\/15.2-524","metadata":false},{"id":70383,"structure_id":13140,"section_number":"15.2-525","catch_line":"Same; obligations of chief assessing officer","url":"\/15.2-525\/","token":"15.2\/I\/5\/3\/15.2-525","metadata":false},{"id":60796,"structure_id":13140,"section_number":"15.2-526","catch_line":"Department of public works","url":"\/15.2-526\/","token":"15.2\/I\/5\/3\/15.2-526","metadata":false},{"id":86318,"structure_id":13140,"section_number":"15.2-527","catch_line":"Department of social services","url":"\/15.2-527\/","token":"15.2\/I\/5\/3\/15.2-527","metadata":false},{"id":84060,"structure_id":13140,"section_number":"15.2-528","catch_line":"Department of law enforcement","url":"\/15.2-528\/","token":"15.2\/I\/5\/3\/15.2-528","metadata":false},{"id":71919,"structure_id":13140,"section_number":"15.2-529","catch_line":"Appointment of county attorney","url":"\/15.2-529\/","token":"15.2\/I\/5\/3\/15.2-529","metadata":false},{"id":77691,"structure_id":13140,"section_number":"15.2-530","catch_line":"Powers and duties of sheriff","url":"\/15.2-530\/","token":"15.2\/I\/5\/3\/15.2-530","metadata":false},{"id":56052,"structure_id":13140,"section_number":"15.2-531","catch_line":"Department of education","url":"\/15.2-531\/","token":"15.2\/I\/5\/3\/15.2-531","metadata":false},{"id":84146,"structure_id":13140,"section_number":"15.2-532","catch_line":"Terms of school boards","url":"\/15.2-532\/","token":"15.2\/I\/5\/3\/15.2-532","metadata":false},{"id":60619,"structure_id":13140,"section_number":"15.2-533","catch_line":"Elected school boards","url":"\/15.2-533\/","token":"15.2\/I\/5\/3\/15.2-533","metadata":false},{"id":60060,"structure_id":13140,"section_number":"15.2-534","catch_line":"Department of health","url":"\/15.2-534\/","token":"15.2\/I\/5\/3\/15.2-534","metadata":false},{"id":63354,"structure_id":13140,"section_number":"15.2-535","catch_line":"Department of assessments","url":"\/15.2-535\/","token":"15.2\/I\/5\/3\/15.2-535","metadata":false},{"id":87190,"structure_id":13140,"section_number":"15.2-536","catch_line":"Selection of clerk, attorney and sheriff","url":"\/15.2-536\/","token":"15.2\/I\/5\/3\/15.2-536","metadata":false},{"id":66920,"structure_id":13140,"section_number":"15.2-537","catch_line":"Officers not affected by adoption of plan","url":"\/15.2-537\/","token":"15.2\/I\/5\/3\/15.2-537","metadata":false},{"id":56942,"structure_id":13140,"section_number":"15.2-538","catch_line":"Examination and audit of accounts and books","url":"\/15.2-538\/","token":"15.2\/I\/5\/3\/15.2-538","metadata":false},{"id":54318,"structure_id":13140,"section_number":"15.2-539","catch_line":"Submission of budget by executive; hearings; notice; adoption","url":"\/15.2-539\/","token":"15.2\/I\/5\/3\/15.2-539","metadata":false},{"id":57324,"structure_id":13140,"section_number":"15.2-540","catch_line":"Officers and employees to receive regular compensation; fee system abolished; collection and disposition of fees","url":"\/15.2-540\/","token":"15.2\/I\/5\/3\/15.2-540","metadata":false},{"id":60613,"structure_id":13140,"section_number":"15.2-541","catch_line":"Bonds of officers","url":"\/15.2-541\/","token":"15.2\/I\/5\/3\/15.2-541","metadata":false},{"id":62051,"structure_id":13140,"section_number":"15.2-542","catch_line":"Employee benefits; residence in county","url":"\/15.2-542\/","token":"15.2\/I\/5\/3\/15.2-542","metadata":false}],"previous_section":{"id":54166,"structure_id":13140,"section_number":"15.2-520","catch_line":"Department of Finance; expenditures and accounts","url":"\/15.2-520\/","token":"15.2\/I\/5\/3\/15.2-520","metadata":false},"next_section":{"id":85928,"structure_id":13140,"section_number":"15.2-522","catch_line":"Same; powers of county treasurer; deposit of moneys","url":"\/15.2-522\/","token":"15.2\/I\/5\/3\/15.2-522","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-521\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1962, chapters 399 and 623; in 1982, chapter 647; in 1984, chapter 485; in 1997, chapter 587<\/a>.<\/p>","references":[{"id":63354,"section_number":"15.2-535","catch_line":"Department of assessments","order_by":null,"url":"\/15.2-535\/"}],"refers_to":[{"id":81302,"section_number":"15.2-512","catch_line":"Appointment of officers and employees; recommendations by county executive; discussions with board","order_by":null,"url":"\/15.2-512\/"},{"id":55001,"section_number":"15.2-518","catch_line":"Departments of the county","order_by":null,"url":"\/15.2-518\/"}],"permalink":{"id":151595,"object_type":"law","relational_id":58916,"identifier":"15.2-521","token":"15.2\/I\/5\/3\/15.2-521","url":"\/15.2-521\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-521\/","token":"15.2\/I\/5\/3\/15.2-521","dublin_core":{"Title":"Same; powers of commissioners of revenue; real estate reassessments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-521","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The director of finance shall exercise all the powers conferred and perform all the duties imposed by general law<\/span> upon commissioners of the revenue, not inconsistent herewith, and shall be subject to the obligations and penalties imposed by general law<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The director of finance shall make every general reassessment of real estate in the county<\/span>, unless some other person is designated for this purpose by the board in accordance with § 15.2-512<\/a> or unless the board creates a separate department of assessments in accordance with § 15.2-518<\/a>. The assessing officer shall collect and maintain data and devise methods and procedures to be followed in each general reassessment that will make for uniformity in assessments throughout the county<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSAME; POWERS OF COMMISSIONERS OF REVENUE; REAL ESTATE REASSESSMENTS (\u00a7\n15.2-521)\n\nA. The director of finance shall exercise all the powers conferred and perform\nall the duties imposed by general law upon commissioners of the revenue, not\ninconsistent herewith, and shall be subject to the obligations and penalties\nimposed by general law.\n\nB. The director of finance shall make every general reassessment of real estate\nin the county, unless some other person is designated for this purpose by the\nboard in accordance with § 15.2-512 or unless the board creates a separate\ndepartment of assessments in accordance with § 15.2-518. The assessing\nofficer shall collect and maintain data and devise methods and procedures to be\nfollowed in each general reassessment that will make for uniformity in\nassessments throughout the county.\n\nHISTORY: Code 1950, \u00a7 15-288; 1959, Ex. Sess., c. 69; 1962, cc. 399, 623, \u00a7\n15.1-605; 1982, c. 647; 1984, c. 485; 1997, c. 587.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}