{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-716.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-716.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-716.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-716.1.html"}],"law_id":73122,"edition_id":1,"section_id":73122,"structure_id":13942,"section_number":"15.2-716.1","catch_line":"Board of Equalization","history":"2010, cc. 154, 199; 2017, c. 435.","full_text":"A\n\nThe membership of the board of equalization of real estate assessments shall be composed of an odd number of not less than three nor more than 11 members, as determined by the governing body of the county. The circuit court of the county shall appoint a number of members equal to the lowest number that constitutes a majority of members, and the governing body shall appoint the remainder. In making appointments, the circuit court shall consider recommendations from interested entities, including but not limited to the chamber of commerce for the county, and from other representatives of the business community. After the initial appointments, vacancies on the board shall be filled by the appointing authority that appointed the person vacating the position.\n\t\t\tThe governing body may provide for terms varying in duration not to exceed four years. Such equalization board shall have the powers and duties provided by, and be subject to, the provisions of Article 14 (§ 58.1-3370 et seq.) of Chapter 32 of Title 58.1. Any person aggrieved by any assessment made under the provisions of this section may apply for relief to such board as therein provided. The provisions of this section shall not, however, apply to any real estate assessable under the law by the State Corporation Commission.B\n\nThe board of equalization may sit in panels of at least three members each under the following terms and conditions:1\n\nThe presence of all members of the panel shall be necessary to constitute a quorum.2\n\nThe chairman of the board of equalization shall assign the members to panels and, insofar as practicable, rotate the membership of the panels.3\n\nThe chairman of the board of equalization shall preside over any panel of which he is a member and shall designate the presiding member of the other panels.4\n\nEach panel shall perform its duties independently of the others.5\n\nThe board of equalization shall sit en banc (i) when there is a dissent in the panel to which the matter was originally assigned and an aggrieved party requests an en banc hearing or (ii) upon its own motion at any time, in any matter in which a majority of the board of equalization determines it is appropriate to do so. The board of equalization sitting en banc shall consider and decide the matter and may affirm, reverse, overrule or modify any previous decision by any panel.","order_by":null,"text":{"0":{"id":263285,"text":"The membership of the board of equalization of real estate assessments shall be composed of an odd number of not less than three nor more than 11 members, as determined by the governing body of the county. The circuit court of the county shall appoint a number of members equal to the lowest number that constitutes a majority of members, and the governing body shall appoint the remainder. In making appointments, the circuit court shall consider recommendations from interested entities, including but not limited to the chamber of commerce for the county, and from other representatives of the business community. After the initial appointments, vacancies on the board shall be filled by the appointing authority that appointed the person vacating the position.\n\t\t\tThe governing body may provide for terms varying in duration not to exceed four years. Such equalization board shall have the powers and duties provided by, and be subject to, the provisions of Article 14 (§ 58.1-3370 et seq.) of Chapter 32 of Title 58.1. Any person aggrieved by any assessment made under the provisions of this section may apply for relief to such board as therein provided. 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":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":263286,"text":"The board of equalization may sit in panels of at least three members each under the following terms and conditions:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":263287,"text":"The presence of all members of the panel shall be necessary to constitute a quorum.","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":263288,"text":"The chairman of the board of equalization shall assign the members to panels and, insofar as practicable, rotate the membership of the panels.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"4":{"id":263289,"text":"The chairman of the board of equalization shall preside over any panel of which he is a member and shall designate the presiding member of the other panels.","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"B4"},"5":{"id":263290,"text":"Each panel shall perform its duties independently of the others.","type":"section","prefixes":["B","4"],"prefix":"4","entire_prefix":"B4","prefix_anchor":"B4","level":2,"prior_prefix":"B3","next_prefix":"B5"},"6":{"id":263291,"text":"The board of equalization shall sit en banc (i) when there is a dissent in the panel to which the matter was originally assigned and an aggrieved party requests an en banc hearing or (ii) upon its own motion at any time, in any matter in which a majority of the board of equalization determines it is appropriate to do so. The board of equalization sitting en banc shall consider and decide the matter and may affirm, reverse, overrule or modify any previous decision by any panel.","type":"section","prefixes":["B","5"],"prefix":"5","entire_prefix":"B5","prefix_anchor":"B5","level":2,"prior_prefix":"B4"}},"ancestry":[{"id":13942,"edition_id":1,"name":"General Powers; County Manager Plan","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13941,"metadata":{},"date_created":"2026-06-26 03:46:22","date_modified":"2026-06-26 03:46:22","permalink":{"id":151879,"object_type":"structure","relational_id":13942,"identifier":"2","token":"15.2\/I\/7\/2","url":"\/15.2\/I\/7\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13941,"edition_id":1,"name":"County Manager Plan of Government","identifier":"7","label":"chapter","depth":3,"order_by":1,"parent_id":13138,"metadata":{},"date_created":"2026-06-26 03:46:22","date_modified":"2026-06-26 03:46:22","permalink":{"id":151867,"object_type":"structure","relational_id":13941,"identifier":"7","token":"15.2\/I\/7","url":"\/15.2\/I\/7\/","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":81778,"structure_id":13942,"section_number":"15.2-702","catch_line":"County board; membership, terms, chairman, etc","url":"\/15.2-702\/","token":"15.2\/I\/7\/2\/15.2-702","metadata":false},{"id":84414,"structure_id":13942,"section_number":"15.2-702.1","catch_line":"Repealed","url":"\/15.2-702.1\/","token":"15.2\/I\/7\/2\/15.2-702.1","metadata":false},{"id":84753,"structure_id":13942,"section_number":"15.2-703","catch_line":"Interference by members of board in appointments and removals of personnel","url":"\/15.2-703\/","token":"15.2\/I\/7\/2\/15.2-703","metadata":false},{"id":79639,"structure_id":13942,"section_number":"15.2-704","catch_line":"Appointment of clerk of board; 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board of equalization; general reassessments in county where department established","url":"\/15.2-716\/","token":"15.2\/I\/7\/2\/15.2-716","metadata":false},{"id":73122,"structure_id":13942,"section_number":"15.2-716.1","catch_line":"Board of Equalization","url":"\/15.2-716.1\/","token":"15.2\/I\/7\/2\/15.2-716.1","metadata":false},{"id":86535,"structure_id":13942,"section_number":"15.2-717","catch_line":"Time in which to contest real property assessments","url":"\/15.2-717\/","token":"15.2\/I\/7\/2\/15.2-717","metadata":false},{"id":84346,"structure_id":13942,"section_number":"15.2-718","catch_line":"Postponement of payment of certain assessments","url":"\/15.2-718\/","token":"15.2\/I\/7\/2\/15.2-718","metadata":false},{"id":55814,"structure_id":13942,"section_number":"15.2-719","catch_line":"Immobilization, etc., of certain vehicles","url":"\/15.2-719\/","token":"15.2\/I\/7\/2\/15.2-719","metadata":false},{"id":68805,"structure_id":13942,"section_number":"15.2-719.1","catch_line":"Naming U.S. Route 29","url":"\/15.2-719.1\/","token":"15.2\/I\/7\/2\/15.2-719.1","metadata":false},{"id":81735,"structure_id":13942,"section_number":"15.2-720","catch_line":"Employee salary reduction agreements","url":"\/15.2-720\/","token":"15.2\/I\/7\/2\/15.2-720","metadata":false},{"id":71742,"structure_id":13942,"section_number":"15.2-720.1","catch_line":"Employee benefits; 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board of equalization; general reassessments in county where department established","url":"\/15.2-716\/","token":"15.2\/I\/7\/2\/15.2-716","metadata":false},"next_section":{"id":86535,"structure_id":13942,"section_number":"15.2-717","catch_line":"Time in which to contest real property assessments","url":"\/15.2-717\/","token":"15.2\/I\/7\/2\/15.2-717","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-716.1\/","history_text":"

This law was first created in 2010. The record of its establishment is cataloged in chapters 154<\/a> and 199<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. 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. That modification is as follows: in 2017, chapter 435<\/a>.<\/p>","references":[{"id":60187,"section_number":"15.2-716","catch_line":"Referendum for establishment of department of real estate assessments; board of equalization; general reassessments in county where department established","order_by":null,"url":"\/15.2-716\/"},{"id":68107,"section_number":"58.1-3255","catch_line":"General reassessment every four years not required in certain counties","order_by":null,"url":"\/58.1-3255\/"}],"refers_to":[{"id":83864,"section_number":"58.1-3370","catch_line":"Appointment","order_by":null,"url":"\/58.1-3370\/"}],"permalink":{"id":151957,"object_type":"law","relational_id":73122,"identifier":"15.2-716.1","token":"15.2\/I\/7\/2\/15.2-716.1","url":"\/15.2-716.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-716.1\/","token":"15.2\/I\/7\/2\/15.2-716.1","dublin_core":{"Title":"Board of Equalization","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-716.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The membership of the board of equalization of real estate assessments shall be composed of an odd number of not less than three nor more than 11 members, as determined by the governing body<\/span> of the county<\/span>. The circuit<\/span> court<\/span> of the county<\/span> shall appoint a number of members equal to the lowest number that constitutes a majority of members, and the governing body<\/span> shall appoint the remainder. In making appointments, the circuit<\/span> court<\/span> shall consider recommendations from interested entities, including but not limited to the chamber of commerce for the county<\/span>, and from other representatives of the business community. After the initial appointments, vacancies on the board shall be filled by the appointing authority that appointed the person vacating the position.\n\t\t\tThe governing body<\/span> may provide for terms varying in duration not to exceed four years. Such equalization board shall have the powers and duties provided by, and be subject to, the provisions of Article 14 (§ 58.1-3370<\/a> et seq.) of Chapter 32 of Title 58.1. Any person aggrieved by any assessment made under the provisions of this section may apply for relief to such board as therein provided. The provisions of this section shall not, however, apply to any real estate assessable under the law<\/span> by the State Corporation Commission. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The board of equalization may sit in panels<\/span> of at least three members each under the following terms and conditions: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The presence of all members of the panel<\/span> shall be necessary to constitute a quorum. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The chairman of the board of equalization shall assign the members to panels<\/span> and, insofar as practicable, rotate the membership of the panels<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The chairman of the board of equalization shall preside over any panel<\/span> of which he is a member and shall designate the presiding member of the other panels<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Each panel<\/span> shall perform its duties independently of the others. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> The board of equalization shall sit en banc<\/span> (i) when there is a dissent in the panel<\/span> to which the matter was originally assigned and an aggrieved party<\/span> requests an en banc<\/span> hearing<\/span> or (ii) upon its own motion<\/span> at any time, in any matter in which a majority of the board of equalization determines it is appropriate to do so. The board of equalization sitting en banc<\/span> shall consider and decide the matter and may affirm<\/span>, reverse<\/span>, overrule<\/span> or modify any previous decision by any panel<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nBOARD OF EQUALIZATION (\u00a7 15.2-716.1)\n\nA. The membership of the board of equalization of real estate assessments shall\nbe composed of an odd number of not less than three nor more than 11 members, as\ndetermined by the governing body of the county. The circuit court of the county\nshall appoint a number of members equal to the lowest number that constitutes a\nmajority of members, and the governing body shall appoint the remainder. In\nmaking appointments, the circuit court shall consider recommendations from\ninterested entities, including but not limited to the chamber of commerce for\nthe county, and from other representatives of the business community. After the\ninitial appointments, vacancies on the board shall be filled by the appointing\nauthority that appointed the person vacating the position.\n\t\t\tThe governing body may provide for terms varying in duration not to exceed\nfour years. Such equalization board shall have the powers and duties provided\nby, and be subject to, the provisions of Article 14 (§ 58.1-3370 et seq.)\nof Chapter 32 of Title 58.1. Any person aggrieved by any assessment made under\nthe provisions of this section may apply for relief to such board as therein\nprovided. The provisions of this section shall not, however, apply to any real\nestate assessable under the law by the State Corporation Commission.\n\nB. The board of equalization may sit in panels of at least three members each\nunder the following terms and conditions:\n\n 1. The presence of all members of the panel shall be necessary to constitute a\n quorum.\n\n 2. The chairman of the board of equalization shall assign the members to\n panels and, insofar as practicable, rotate the membership of the panels.\n\n 3. The chairman of the board of equalization shall preside over any panel of\n which he is a member and shall designate the presiding member of the other\n panels.\n\n 4. Each panel shall perform its duties independently of the others.\n\n 5. The board of equalization shall sit en banc (i) when there is a dissent in\n the panel to which the matter was originally assigned and an aggrieved party\n requests an en banc hearing or (ii) upon its own motion at any time, in any\n matter in which a majority of the board of equalization determines it is\n appropriate to do so. The board of equalization sitting en banc shall consider\n and decide the matter and may affirm, reverse, overrule or modify any previous\n decision by any panel.\n\nHISTORY: 2010, cc. 154, 199; 2017, c. 435.","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}}