{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-535.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-535.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-535.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-535.html"}],"law_id":63354,"edition_id":1,"section_id":63354,"structure_id":13140,"section_number":"15.2-535","catch_line":"Department of assessments","history":"Code 1950, \u00a7 15-295; 1952, c. 500; 1962, c. 623, \u00a7 15.1-612; 1997, c. 587.","full_text":"The department of assessments, if and when established, shall be headed by a commissioner of the revenue or a supervisor of assessments, who shall exercise the powers conferred and perform the duties imposed by \u00a7 15.2-521 upon the director of finance.\n\t\tIn addition to the powers and duties hereinabove conferred, the governing body of any county which has provided for a department of assessments headed by a supervisor of assessments may, in lieu of the method now prescribed by law, provide for the annual assessment and equalization of assessments of real estate by such department. All real estate shall thereafter be assessed as of January 1 of each year. The provisions of this section shall not, however, apply to any real estate assessable under the law by the State Corporation Commission.","order_by":null,"text":{"0":{"id":230883,"text":"The department of assessments, if and when established, shall be headed by a commissioner of the revenue or a supervisor of assessments, who shall exercise the powers conferred and perform the duties imposed by \u00a7 15.2-521 upon the director of finance.\n\t\tIn addition to the powers and duties hereinabove conferred, the governing body of any county which has provided for a department of assessments headed by a supervisor of assessments may, in lieu of the method now prescribed by law, provide for the annual assessment and equalization of assessments of real estate by such department. All real estate shall thereafter be assessed as of January 1 of each year. The provisions of this section shall not, however, apply to any real estate assessable under the law by the State Corporation Commission.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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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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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-535\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1952, chapter 500; in 1962, chapter 623; in 1997, chapter 587<\/a>.<\/p>","references":[{"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\/"}],"refers_to":[{"id":58916,"section_number":"15.2-521","catch_line":"Same; powers of commissioners of revenue; real estate reassessments","order_by":null,"url":"\/15.2-521\/"}],"permalink":{"id":151651,"object_type":"law","relational_id":63354,"identifier":"15.2-535","token":"15.2\/I\/5\/3\/15.2-535","url":"\/15.2-535\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-535\/","token":"15.2\/I\/5\/3\/15.2-535","dublin_core":{"Title":"Department of assessments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-535","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The department of assessments, if and when established, shall be headed by a commissioner of the revenue or a supervisor<\/span> of assessments, who shall exercise the powers conferred and perform the duties imposed by \u00a7 15.2-521<\/a> upon the director of finance.\n\t\tIn addition to the powers and duties hereinabove conferred, the governing body<\/span> of any county<\/span> which has provided for a department of assessments headed by a supervisor<\/span> of assessments may, in lieu of the method now prescribed by law<\/span>, provide for the annual assessment and equalization of assessments of real estate by such department. All real estate shall thereafter be assessed as of January 1 of each year. The provisions of this section shall not, however, apply to any real estate assessable under the law<\/span> by the State Corporation Commission.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEPARTMENT OF ASSESSMENTS (\u00a7 15.2-535)\n\nThe department of assessments, if and when established, shall be headed by a\ncommissioner of the revenue or a supervisor of assessments, who shall exercise\nthe powers conferred and perform the duties imposed by \u00a7 15.2-521 upon the\ndirector of finance.\n\t\tIn addition to the powers and duties hereinabove conferred, the governing body\nof any county which has provided for a department of assessments headed by a\nsupervisor of assessments may, in lieu of the method now prescribed by law,\nprovide for the annual assessment and equalization of assessments of real estate\nby such department. All real estate shall thereafter be assessed as of January 1\nof each year. The provisions of this section shall not, however, apply to any\nreal estate assessable under the law by the State Corporation Commission.\n\nHISTORY: Code 1950, \u00a7 15-295; 1952, c. 500; 1962, c. 623, \u00a7 15.1-612; 1997, c.\n587.","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}}