{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-619.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-619.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-619.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-619.html"}],"law_id":76951,"edition_id":1,"section_id":76951,"structure_id":13632,"section_number":"15.2-619","catch_line":"Same; powers of commissioners of revenue; real estate reassessments","history":"Code 1950, \u00a7 15-320; 1954, c. 46; 1956, c. 349; 1959, Ex. Sess., c. 69; 1962, cc. 399, 623, \u00a7 15.1-640; 1982, c. 647; 1991, c. 16; 1997, c. 587; 2023, cc. 506, 507.","full_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.\n\t\tEvery general reassessment of real estate in the county, unless some other person is designated for this purpose by the county manager in accordance with \u00a7 15.2-612 or unless the board creates a separate department of assessments in accordance with \u00a7 15.2-616, shall be made by the director of finance; he shall collect and keep in his office data and devise methods and procedures to be followed in each such general reassessment that will make for uniformity in assessments throughout the county.\n\t\tIn addition to any other method provided by general law or by this article or to certain classified counties, the director of finance may provide for the annual assessment and equalization of real estate and any general reassessment order by the board. The director of finance or his designated agent shall collect data, provide maps and charts, and devise methods and procedures to be followed for such assessment that will make for uniformity in assessments throughout the county.\n\t\tThere shall be a reassessment of all real estate at periods not to exceed six years between such reassessments.\n\t\tAll real estate shall be assessed as of January 1 of each year by the director of finance or such other person designated to make assessment. Such assessment shall provide for the equalization of assessments of real estate, correction of errors in tax assessment records, addition of erroneously omitted properties to the tax rolls, and removal of properties acquired by owners not subject to taxation.\n\t\tThe taxes for each year on the real estate assessed shall be extended on the basis of the last assessment made prior to such year.\n\t\tThis section shall not apply to real estate assessable under the law by the Commonwealth, and the director of finance or his designated agent shall not make any real estate assessments during the life of any general reassessment board.\n\t\tAny reassessments which change the assessment of real estate shall not be extended for taxation until forty-five days after a written notice is mailed to the person in whose name such property is to be assessed at his last known address, setting forth the amount of the prior assessment and the new assessment.\n\t\tThe board shall establish a continuing board of real estate review and equalization to review all assessments made under authority of this section and to which all appeals by any person aggrieved by any real estate assessment shall first apply for relief. The board of real estate review and equalization shall consist of not fewer than three nor more than five members who shall be freeholders in the county. The appointment, terms of office and compensation of the members of such board shall be prescribed by the board of supervisors. The board of real estate review and equalization shall have all the powers conferred upon boards of equalization by general law. All applications for review to such board shall be made not later than April 1 of the year for which extension of taxes on the assessment is to be made. Such board shall grant a hearing to any person making application at a regular advertised meeting of the board, shall rule on all applications within sixty days after the date of the hearing, and shall thereafter promptly certify its action thereon to the director of finance. The equalization board shall conduct hearings at such times as are convenient, after publishing a notice in a newspaper having a general circulation in the county, seven days prior to any such hearing at which any person applying for review will be heard.\n\t\tAny person aggrieved by any reassessment or action of the board of real estate review and equalization may apply for relief to the circuit court of the county in the manner provided by general law.","order_by":null,"text":{"0":{"id":276186,"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.\n\t\tEvery general reassessment of real estate in the county, unless some other person is designated for this purpose by the county manager in accordance with \u00a7 15.2-612 or unless the board creates a separate department of assessments in accordance with \u00a7 15.2-616, shall be made by the director of finance; he shall collect and keep in his office data and devise methods and procedures to be followed in each such general reassessment that will make for uniformity in assessments throughout the county.\n\t\tIn addition to any other method provided by general law or by this article or to certain classified counties, the director of finance may provide for the annual assessment and equalization of real estate and any general reassessment order by the board. The director of finance or his designated agent shall collect data, provide maps and charts, and devise methods and procedures to be followed for such assessment that will make for uniformity in assessments throughout the county.\n\t\tThere shall be a reassessment of all real estate at periods not to exceed six years between such reassessments.\n\t\tAll real estate shall be assessed as of January 1 of each year by the director of finance or such other person designated to make assessment. Such assessment shall provide for the equalization of assessments of real estate, correction of errors in tax assessment records, addition of erroneously omitted properties to the tax rolls, and removal of properties acquired by owners not subject to taxation.\n\t\tThe taxes for each year on the real estate assessed shall be extended on the basis of the last assessment made prior to such year.\n\t\tThis section shall not apply to real estate assessable under the law by the Commonwealth, and the director of finance or his designated agent shall not make any real estate assessments during the life of any general reassessment board.\n\t\tAny reassessments which change the assessment of real estate shall not be extended for taxation until forty-five days after a written notice is mailed to the person in whose name such property is to be assessed at his last known address, setting forth the amount of the prior assessment and the new assessment.\n\t\tThe board shall establish a continuing board of real estate review and equalization to review all assessments made under authority of this section and to which all appeals by any person aggrieved by any real estate assessment shall first apply for relief. The board of real estate review and equalization shall consist of not fewer than three nor more than five members who shall be freeholders in the county. The appointment, terms of office and compensation of the members of such board shall be prescribed by the board of supervisors. The board of real estate review and equalization shall have all the powers conferred upon boards of equalization by general law. All applications for review to such board shall be made not later than April 1 of the year for which extension of taxes on the assessment is to be made. Such board shall grant a hearing to any person making application at a regular advertised meeting of the board, shall rule on all applications within sixty days after the date of the hearing, and shall thereafter promptly certify its action thereon to the director of finance. The equalization board shall conduct hearings at such times as are convenient, after publishing a notice in a newspaper having a general circulation in the county, seven days prior to any such hearing at which any person applying for review will be heard.\n\t\tAny person aggrieved by any reassessment or action of the board of real estate review and equalization may apply for relief to the circuit court of the county in the manner provided by general law.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13632,"edition_id":1,"name":"Departments; County Manager Form","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13631,"metadata":{},"date_created":"2026-06-26 03:45:26","date_modified":"2026-06-26 03:45:26","permalink":{"id":151753,"object_type":"structure","relational_id":13632,"identifier":"3","token":"15.2\/I\/6\/3","url":"\/15.2\/I\/6\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13631,"edition_id":1,"name":"County Manager Form of Government","identifier":"6","label":"chapter","depth":3,"order_by":1,"parent_id":13138,"metadata":{},"date_created":"2026-06-26 03:45:26","date_modified":"2026-06-26 03:45:26","permalink":{"id":151683,"object_type":"structure","relational_id":13631,"identifier":"6","token":"15.2\/I\/6","url":"\/15.2\/I\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13138,"edition_id":1,"name":"General Provisions; Charters; Other Forms and Organization of Counties","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12720,"metadata":{},"date_created":"2026-06-26 03:44:20","date_modified":"2026-06-26 03:44:20","permalink":{"id":151281,"object_type":"structure","relational_id":13138,"identifier":"I","token":"15.2\/I","url":"\/15.2\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12720,"edition_id":1,"name":"Counties, Cities and Towns","identifier":"15.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":151279,"object_type":"structure","relational_id":12720,"identifier":"15.2","token":"15.2","url":"\/15.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":56310,"structure_id":13632,"section_number":"15.2-616","catch_line":"Departments of the county","url":"\/15.2-616\/","token":"15.2\/I\/6\/3\/15.2-616","metadata":false},{"id":60188,"structure_id":13632,"section_number":"15.2-617","catch_line":"Department of finance; director; general duties","url":"\/15.2-617\/","token":"15.2\/I\/6\/3\/15.2-617","metadata":false},{"id":68803,"structure_id":13632,"section_number":"15.2-618","catch_line":"Same; expenditures and accounts","url":"\/15.2-618\/","token":"15.2\/I\/6\/3\/15.2-618","metadata":false},{"id":76951,"structure_id":13632,"section_number":"15.2-619","catch_line":"Same; powers of commissioners of revenue; real estate reassessments","url":"\/15.2-619\/","token":"15.2\/I\/6\/3\/15.2-619","metadata":false},{"id":73668,"structure_id":13632,"section_number":"15.2-620","catch_line":"Same; powers of county treasurer; deposit of moneys","url":"\/15.2-620\/","token":"15.2\/I\/6\/3\/15.2-620","metadata":false},{"id":64356,"structure_id":13632,"section_number":"15.2-621","catch_line":"Same; claims against counties; accounts","url":"\/15.2-621\/","token":"15.2\/I\/6\/3\/15.2-621","metadata":false},{"id":75026,"structure_id":13632,"section_number":"15.2-622","catch_line":"Same; director as purchasing agent","url":"\/15.2-622\/","token":"15.2\/I\/6\/3\/15.2-622","metadata":false},{"id":56602,"structure_id":13632,"section_number":"15.2-623","catch_line":"Same; assistants","url":"\/15.2-623\/","token":"15.2\/I\/6\/3\/15.2-623","metadata":false},{"id":78257,"structure_id":13632,"section_number":"15.2-624","catch_line":"Same; obligations of chief assessing officer","url":"\/15.2-624\/","token":"15.2\/I\/6\/3\/15.2-624","metadata":false},{"id":77045,"structure_id":13632,"section_number":"15.2-625","catch_line":"Department of public works","url":"\/15.2-625\/","token":"15.2\/I\/6\/3\/15.2-625","metadata":false},{"id":86365,"structure_id":13632,"section_number":"15.2-626","catch_line":"Department and board of social services","url":"\/15.2-626\/","token":"15.2\/I\/6\/3\/15.2-626","metadata":false},{"id":54602,"structure_id":13632,"section_number":"15.2-627","catch_line":"Department of education","url":"\/15.2-627\/","token":"15.2\/I\/6\/3\/15.2-627","metadata":false},{"id":66886,"structure_id":13632,"section_number":"15.2-628","catch_line":"Terms of school boards","url":"\/15.2-628\/","token":"15.2\/I\/6\/3\/15.2-628","metadata":false},{"id":78389,"structure_id":13632,"section_number":"15.2-629","catch_line":"Department and board of health","url":"\/15.2-629\/","token":"15.2\/I\/6\/3\/15.2-629","metadata":false},{"id":71832,"structure_id":13632,"section_number":"15.2-630","catch_line":"Department of assessments","url":"\/15.2-630\/","token":"15.2\/I\/6\/3\/15.2-630","metadata":false},{"id":56961,"structure_id":13632,"section_number":"15.2-631","catch_line":"Department of extension and continuing education","url":"\/15.2-631\/","token":"15.2\/I\/6\/3\/15.2-631","metadata":false},{"id":68964,"structure_id":13632,"section_number":"15.2-632","catch_line":"Department of public safety","url":"\/15.2-632\/","token":"15.2\/I\/6\/3\/15.2-632","metadata":false},{"id":83410,"structure_id":13632,"section_number":"15.2-633","catch_line":"Office of the county attorney","url":"\/15.2-633\/","token":"15.2\/I\/6\/3\/15.2-633","metadata":false},{"id":58500,"structure_id":13632,"section_number":"15.2-634","catch_line":"Department of public utilities","url":"\/15.2-634\/","token":"15.2\/I\/6\/3\/15.2-634","metadata":false},{"id":83175,"structure_id":13632,"section_number":"15.2-634.1","catch_line":"Background checks required for certain employees","url":"\/15.2-634.1\/","token":"15.2\/I\/6\/3\/15.2-634.1","metadata":false},{"id":81608,"structure_id":13632,"section_number":"15.2-635","catch_line":"Selection or appointment of certain officers and heads of departments; filling vacancies","url":"\/15.2-635\/","token":"15.2\/I\/6\/3\/15.2-635","metadata":false},{"id":59852,"structure_id":13632,"section_number":"15.2-636","catch_line":"Examination and audit of books and accounts","url":"\/15.2-636\/","token":"15.2\/I\/6\/3\/15.2-636","metadata":false},{"id":74832,"structure_id":13632,"section_number":"15.2-637","catch_line":"Schedule of compensation","url":"\/15.2-637\/","token":"15.2\/I\/6\/3\/15.2-637","metadata":false},{"id":61747,"structure_id":13632,"section_number":"15.2-638","catch_line":"Submission of annual financial plan by manager; notice and hearings thereon; adoption of budget","url":"\/15.2-638\/","token":"15.2\/I\/6\/3\/15.2-638","metadata":false},{"id":56559,"structure_id":13632,"section_number":"15.2-639","catch_line":"Compensation; fee system abolished","url":"\/15.2-639\/","token":"15.2\/I\/6\/3\/15.2-639","metadata":false},{"id":64449,"structure_id":13632,"section_number":"15.2-640","catch_line":"Establishing times and conditions of employment, personnel management, etc","url":"\/15.2-640\/","token":"15.2\/I\/6\/3\/15.2-640","metadata":false},{"id":57468,"structure_id":13632,"section_number":"15.2-641","catch_line":"Bonds of officers","url":"\/15.2-641\/","token":"15.2\/I\/6\/3\/15.2-641","metadata":false},{"id":62237,"structure_id":13632,"section_number":"15.2-642","catch_line":"Officers not affected by adoption of plan","url":"\/15.2-642\/","token":"15.2\/I\/6\/3\/15.2-642","metadata":false}],"previous_section":{"id":68803,"structure_id":13632,"section_number":"15.2-618","catch_line":"Same; expenditures and accounts","url":"\/15.2-618\/","token":"15.2\/I\/6\/3\/15.2-618","metadata":false},"next_section":{"id":73668,"structure_id":13632,"section_number":"15.2-620","catch_line":"Same; powers of county treasurer; deposit of moneys","url":"\/15.2-620\/","token":"15.2\/I\/6\/3\/15.2-620","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-619\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 7 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 1954, chapter 46; in 1956, chapter 349; in 1962, chapters 399 and 623; in 1982, chapter 647; in 1991, chapter 16; in 1997, chapter 587<\/a>; in 2023, chapters 506<\/a> and 507<\/a>.<\/p>","references":[{"id":71832,"section_number":"15.2-630","catch_line":"Department of assessments","order_by":null,"url":"\/15.2-630\/"}],"refers_to":[{"id":79436,"section_number":"15.2-612","catch_line":"Manager responsible for administration of affairs of county; appointment of officers and employees","order_by":null,"url":"\/15.2-612\/"},{"id":56310,"section_number":"15.2-616","catch_line":"Departments of the county","order_by":null,"url":"\/15.2-616\/"}],"permalink":{"id":151767,"object_type":"law","relational_id":76951,"identifier":"15.2-619","token":"15.2\/I\/6\/3\/15.2-619","url":"\/15.2-619\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-619\/","token":"15.2\/I\/6\/3\/15.2-619","dublin_core":{"Title":"Same; powers of commissioners of revenue; real estate reassessments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-619","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

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>.\n\t\tEvery general reassessment of real estate in the county<\/span>, unless some other person is designated for this purpose by the county<\/span> manager in accordance with \u00a7 15.2-612<\/a> or unless the board creates a separate department of assessments in accordance with \u00a7 15.2-616<\/a>, shall be made by the director of finance; he shall collect and keep in his office data and devise methods and procedures to be followed in each such general reassessment that will make for uniformity in assessments throughout the county<\/span>.\n\t\tIn addition to any other method provided by general law<\/span> or by this article or to certain classified counties, the director of finance may provide for the annual assessment and equalization of real estate and any general reassessment order<\/span> by the board. The director of finance or his designated agent shall collect data, provide maps and charts, and devise methods and procedures to be followed for such assessment that will make for uniformity in assessments throughout the county<\/span>.\n\t\tThere shall be a reassessment of all real estate at periods not to exceed six years between such reassessments.\n\t\tAll real estate shall be assessed as of January 1 of each year by the director of finance or such other person designated to make assessment. Such assessment shall provide for the equalization of assessments of real estate, correction of errors in tax assessment records, addition of erroneously omitted properties to the tax rolls, and removal of properties acquired by owners not subject to taxation.\n\t\tThe taxes for each year on the real estate assessed shall be extended on the basis of the last assessment made prior to such year.\n\t\tThis section shall not apply to real estate assessable under the law<\/span> by the Commonwealth, and the director of finance or his designated agent shall not make any real estate assessments during the life of any general reassessment board.\n\t\tAny reassessments which change the assessment of real estate shall not be extended for taxation until forty-five days after a written notice is mailed to the person in whose name such property is to be assessed at his last known address, setting forth the amount of the prior assessment and the new assessment.\n\t\tThe board shall establish a continuing board of real estate review and equalization to review all assessments made under authority of this section and to which all appeals<\/span> by any person aggrieved by any real estate assessment shall first apply for relief. The board of real estate review and equalization shall consist of not fewer than three nor more than five members who shall be freeholders<\/span> in the county<\/span>. The appointment, terms of office and compensation of the members of such board shall be prescribed by the board of supervisors<\/span>. The board of real estate review and equalization shall have all the powers conferred upon boards of equalization by general law<\/span>. All applications for review to such board shall be made not later than April 1 of the year for which extension of taxes on the assessment is to be made. Such board shall grant a hearing<\/span> to any person making application at a regular advertised meeting of the board, shall rule on all applications within sixty days after the date of the hearing<\/span>, and shall thereafter promptly certify its action thereon to the director of finance. The equalization board shall conduct hearings<\/span> at such times as are convenient, after publishing a notice in a newspaper having a general circulation in the county<\/span>, seven days prior to any such hearing<\/span> at which any person applying for review will be heard.\n\t\tAny person aggrieved by any reassessment or action of the board of real estate review and equalization may apply for relief to the circuit<\/span> court<\/span> of the county<\/span> in the manner provided by general law<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSAME; POWERS OF COMMISSIONERS OF REVENUE; REAL ESTATE REASSESSMENTS (\u00a7\n15.2-619)\n\nThe director of finance shall exercise all the powers conferred and perform all\nthe 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\t\tEvery general reassessment of real estate in the county, unless some other\nperson is designated for this purpose by the county manager in accordance with\n\u00a7 15.2-612 or unless the board creates a separate department of assessments in\naccordance with \u00a7 15.2-616, shall be made by the director of finance; he shall\ncollect and keep in his office data and devise methods and procedures to be\nfollowed in each such general reassessment that will make for uniformity in\nassessments throughout the county.\n\t\tIn addition to any other method provided by general law or by this article or\nto certain classified counties, the director of finance may provide for the\nannual assessment and equalization of real estate and any general reassessment\norder by the board. The director of finance or his designated agent shall\ncollect data, provide maps and charts, and devise methods and procedures to be\nfollowed for such assessment that will make for uniformity in assessments\nthroughout the county.\n\t\tThere shall be a reassessment of all real estate at periods not to exceed six\nyears between such reassessments.\n\t\tAll real estate shall be assessed as of January 1 of each year by the director\nof finance or such other person designated to make assessment. Such assessment\nshall provide for the equalization of assessments of real estate, correction of\nerrors in tax assessment records, addition of erroneously omitted properties to\nthe tax rolls, and removal of properties acquired by owners not subject to\ntaxation.\n\t\tThe taxes for each year on the real estate assessed shall be extended on the\nbasis of the last assessment made prior to such year.\n\t\tThis section shall not apply to real estate assessable under the law by the\nCommonwealth, and the director of finance or his designated agent shall not make\nany real estate assessments during the life of any general reassessment board.\n\t\tAny reassessments which change the assessment of real estate shall not be\nextended for taxation until forty-five days after a written notice is mailed to\nthe person in whose name such property is to be assessed at his last known\naddress, setting forth the amount of the prior assessment and the new\nassessment.\n\t\tThe board shall establish a continuing board of real estate review and\nequalization to review all assessments made under authority of this section and\nto which all appeals by any person aggrieved by any real estate assessment shall\nfirst apply for relief. The board of real estate review and equalization shall\nconsist of not fewer than three nor more than five members who shall be\nfreeholders in the county. The appointment, terms of office and compensation of\nthe members of such board shall be prescribed by the board of supervisors. The\nboard of real estate review and equalization shall have all the powers conferred\nupon boards of equalization by general law. All applications for review to such\nboard shall be made not later than April 1 of the year for which extension of\ntaxes on the assessment is to be made. Such board shall grant a hearing to any\nperson making application at a regular advertised meeting of the board, shall\nrule on all applications within sixty days after the date of the hearing, and\nshall thereafter promptly certify its action thereon to the director of finance.\nThe equalization board shall conduct hearings at such times as are convenient,\nafter publishing a notice in a newspaper having a general circulation in the\ncounty, seven days prior to any such hearing at which any person applying for\nreview will be heard.\n\t\tAny person aggrieved by any reassessment or action of the board of real estate\nreview and equalization may apply for relief to the circuit court of the county\nin the manner provided by general law.\n\nHISTORY: Code 1950, \u00a7 15-320; 1954, c. 46; 1956, c. 349; 1959, Ex. Sess., c.\n69; 1962, cc. 399, 623, \u00a7 15.1-640; 1982, c. 647; 1991, c. 16; 1997, c. 587;\n2023, cc. 506, 507.","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}}