{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-716.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-716.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-716.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-716.html"}],"law_id":60187,"edition_id":1,"section_id":60187,"structure_id":13942,"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","history":"Code 1950, \u00a7 15-354.1; 1952, c. 611; 1962, c. 623, \u00a7 15.1-686; 1973, c. 274; 1975, c. 517; 1978, c. 460; 1979, c. 158; 1983, c. 364; 1997, c. 587; 2010, cc. 154, 199; 2017, c. 435; 2023, cc. 506, 507; 2024, cc. 225, 242.","full_text":"A referendum may be initiated by a petition signed by 200 or more qualified voters of the county filed with the circuit court, asking that a referendum be held on the question of whether the county shall have a department of real estate assessments. The court shall on or before August 1 enter of record an order requiring the county election officials to open the polls at the regular election to be held in November of such year on the question stated in such order. If the petition seeks the holding of a special election on the question, then the petition hereinabove referred to shall be signed by 1,000 or more qualified voters of the county and the court shall within fifteen days of the date such petition is filed enter an order, in accordance with \u00a7 24.2-684, requiring the election officials to open the polls on a date fixed in the order and take the sense of the qualified voters of the county. The clerk of the county shall cause a notice of such election to be published three times in a newspaper having general circulation in the county, with the first notice appearing no more than 35 days before and the third notice appearing no less than seven days before the date on which the referendum is held, and shall post a copy of such notice at the door of the county courthouse.\n\t\tIf a majority of the voters voting in the referendum vote for the establishment of a department of real estate assessments, the board shall by ordinance establish such department, provide for the compensation of the department head and employees therein, and decide such other matters in relation to the powers and duties of the department, the department head and the employees, as the board deems proper. As used in this section the term “department” refers to the department of real estate assessments and where proper the department head thereof.\n\t\tUpon the establishment of the department, the county manager shall select the head thereof and provide for such employees and assistants as required. Such department shall be vested with the powers and duties conferred or imposed upon commissioners of the revenue by general law to the extent that such duties and powers are consistent with this section, in relation to the assessment of real estate. All real estate shall be assessed at its fair market value as of January 1 of each year by the department and taxes for each year on such real estate shall be entered on the land book by the department in the name of the owner thereof. Whenever any such assessment is increased over the last assessment made prior to such year, the department shall give written notice to the owner of such real estate or of any interest therein, by mailing such notice to the last known post-office address of such owner. However, the validity of such assessment shall not be affected by any failure to receive such notice.\n\t\tIf a department of real estate assessments is appointed as above provided, a board of equalization of real estate assessments shall be appointed pursuant to \u00a7 15.2-716.1. Any person aggrieved by any assessment made under the provisions of this section may apply for relief to such board as therein provided.\n\t\tWhen a department of real estate assessments is appointed, the county shall not be required to undertake general reassessments of real estate every six years, but the governing body of the county may, but shall not be required to, request the circuit court of such county to order a general reassessment at such times as the governing body deems proper. Such court shall then enter an order directing a reassessment of real estate in the manner provided by law.\n\t\tThe department of real estate assessments may require that the owners of income-producing real estate in the county subject to local taxation, except property producing income solely from the rental of no more than four dwelling units, furnish to the department on or before a time specified by the director of the department statements of the income and expenses attributable over a specified period of time to each such parcel of real estate. If there is a willful failure to furnish statements of income and expenses in a timely manner to the director, the owner of such parcel of real estate shall be deemed to have waived his right in any proceeding contesting the assessment to utilize such income and expenses as evidence of fair market value. Each such statement shall be certified as to its accuracy by an owner of the real estate for which the statement is furnished, or a duly authorized agent thereof. Any statement required by this section shall be kept confidential as required by \u00a7 58.1-3.","order_by":null,"text":{"0":{"id":220188,"text":"A referendum may be initiated by a petition signed by 200 or more qualified voters of the county filed with the circuit court, asking that a referendum be held on the question of whether the county shall have a department of real estate assessments. The court shall on or before August 1 enter of record an order requiring the county election officials to open the polls at the regular election to be held in November of such year on the question stated in such order. If the petition seeks the holding of a special election on the question, then the petition hereinabove referred to shall be signed by 1,000 or more qualified voters of the county and the court shall within fifteen days of the date such petition is filed enter an order, in accordance with \u00a7 24.2-684, requiring the election officials to open the polls on a date fixed in the order and take the sense of the qualified voters of the county. The clerk of the county shall cause a notice of such election to be published three times in a newspaper having general circulation in the county, with the first notice appearing no more than 35 days before and the third notice appearing no less than seven days before the date on which the referendum is held, and shall post a copy of such notice at the door of the county courthouse.\n\t\tIf a majority of the voters voting in the referendum vote for the establishment of a department of real estate assessments, the board shall by ordinance establish such department, provide for the compensation of the department head and employees therein, and decide such other matters in relation to the powers and duties of the department, the department head and the employees, as the board deems proper. As used in this section the term “department” refers to the department of real estate assessments and where proper the department head thereof.\n\t\tUpon the establishment of the department, the county manager shall select the head thereof and provide for such employees and assistants as required. Such department shall be vested with the powers and duties conferred or imposed upon commissioners of the revenue by general law to the extent that such duties and powers are consistent with this section, in relation to the assessment of real estate. All real estate shall be assessed at its fair market value as of January 1 of each year by the department and taxes for each year on such real estate shall be entered on the land book by the department in the name of the owner thereof. Whenever any such assessment is increased over the last assessment made prior to such year, the department shall give written notice to the owner of such real estate or of any interest therein, by mailing such notice to the last known post-office address of such owner. However, the validity of such assessment shall not be affected by any failure to receive such notice.\n\t\tIf a department of real estate assessments is appointed as above provided, a board of equalization of real estate assessments shall be appointed pursuant to \u00a7 15.2-716.1. Any person aggrieved by any assessment made under the provisions of this section may apply for relief to such board as therein provided.\n\t\tWhen a department of real estate assessments is appointed, the county shall not be required to undertake general reassessments of real estate every six years, but the governing body of the county may, but shall not be required to, request the circuit court of such county to order a general reassessment at such times as the governing body deems proper. Such court shall then enter an order directing a reassessment of real estate in the manner provided by law.\n\t\tThe department of real estate assessments may require that the owners of income-producing real estate in the county subject to local taxation, except property producing income solely from the rental of no more than four dwelling units, furnish to the department on or before a time specified by the director of the department statements of the income and expenses attributable over a specified period of time to each such parcel of real estate. If there is a willful failure to furnish statements of income and expenses in a timely manner to the director, the owner of such parcel of real estate shall be deemed to have waived his right in any proceeding contesting the assessment to utilize such income and expenses as evidence of fair market value. Each such statement shall be certified as to its accuracy by an owner of the real estate for which the statement is furnished, or a duly authorized agent thereof. Any statement required by this section shall be kept confidential as required by \u00a7 58.1-3.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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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The record of this law\u2019s original creation isn\u2019t available online. It has been modified 12 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 611; in 1962, chapter 623; in 1973, chapter 274; in 1975, chapter 517; in 1978, chapter 460; in 1979, chapter 158; in 1983, chapter 364; in 1997, chapter 587<\/a>; in 2010, chapters 154<\/a> and 199<\/a>; in 2017, chapter 435<\/a>; in 2023, chapters 506<\/a> and 507<\/a>; in 2024, chapters 225<\/a> and 242<\/a>.<\/p>","references":[{"id":68323,"section_number":"15.2-706","catch_line":"Duties of county manager; compensation; appointment of officers and employees","order_by":null,"url":"\/15.2-706\/"},{"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":73122,"section_number":"15.2-716.1","catch_line":"Board of Equalization","order_by":null,"url":"\/15.2-716.1\/"},{"id":82479,"section_number":"24.2-684","catch_line":"How referendum elections called and held, and the results ascertained and certified","order_by":null,"url":"\/24.2-684\/"},{"id":57817,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","order_by":null,"url":"\/58.1-3\/"}],"permalink":{"id":151953,"object_type":"law","relational_id":60187,"identifier":"15.2-716","token":"15.2\/I\/7\/2\/15.2-716","url":"\/15.2-716\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-716\/","token":"15.2\/I\/7\/2\/15.2-716","dublin_core":{"Title":"Referendum for establishment of department of real estate assessments; board of equalization; general reassessments in county where department established","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-716","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A referendum<\/span> may be initiated by a petition<\/span> signed by 200 or more qualified voters<\/span> of the county<\/span> filed with the circuit<\/span> court<\/span>, asking that a referendum<\/span> be held on the question of whether the county<\/span> shall have a department of real estate assessments. The court<\/span> shall on or before August 1 enter of record an order<\/span> requiring the county<\/span> election officials to open the polls at the regular election to be held in November of such year on the question stated in such order<\/span>. If the petition<\/span> seeks the holding of a special election on the question, then the petition<\/span> hereinabove referred to shall be signed by 1,000 or more qualified voters<\/span> of the county<\/span> and the court<\/span> shall within fifteen days of the date such petition<\/span> is filed enter an order<\/span>, in accordance with \u00a7 24.2-684<\/a>, requiring the election officials to open the polls on a date fixed in the order<\/span> and take the sense of the qualified voters<\/span> of the county<\/span>. The clerk of the county<\/span> shall cause a notice of such election to be published three times in a newspaper having general circulation in the county<\/span>, with the first notice appearing no more than 35 days before and the third notice appearing no less than seven days before the date on which the referendum<\/span> is held, and shall post a copy of such notice at the door of the county<\/span> courthouse.\n\t\tIf a majority of the voters<\/span> voting in the referendum<\/span> vote for the establishment of a department of real estate assessments, the board shall by ordinance<\/span> establish such department, provide for the compensation of the department head and employees therein, and decide such other matters in relation to the powers and duties of the department, the department head and the employees, as the board deems proper. As used in this section the term “department” refers to the department of real estate assessments and where proper the department head thereof.\n\t\tUpon the establishment of the department, the county<\/span> manager shall select the head thereof and provide for such employees and assistants as required. Such department shall be vested with the powers and duties conferred or imposed upon commissioners of the revenue by general law<\/span> to the extent that such duties and powers are consistent with this section, in relation to the assessment of real estate. All real estate shall be assessed at its fair market value as of January 1 of each year by the department and taxes for each year on such real estate shall be entered on the land book by the department in the name of the owner thereof. Whenever any such assessment is increased over the last assessment made prior to such year, the department shall give written notice to the owner of such real estate or of any interest therein, by mailing such notice to the last known post-office address of such owner. However, the validity of such assessment shall not be affected by any failure to receive such notice.\n\t\tIf a department of real estate assessments is appointed as above provided, a board of equalization of real estate assessments shall be appointed pursuant to \u00a7 15.2-716.1<\/a>. Any person aggrieved by any assessment made under the provisions of this section may apply for relief to such board as therein provided.\n\t\tWhen a department of real estate assessments is appointed, the county<\/span> shall not be required to undertake general reassessments of real estate every six years, but the governing body<\/span> of the county<\/span> may, but shall not be required to, request the circuit<\/span> court<\/span> of such county<\/span> to order<\/span> a general reassessment at such times as the governing body<\/span> deems proper. Such court<\/span> shall then enter an order<\/span> directing a reassessment of real estate in the manner provided by law<\/span>.\n\t\tThe department of real estate assessments may require that the owners of income-producing real estate in the county<\/span> subject to local taxation, except property producing income solely from the rental of no more than four dwelling units, furnish to the department on or before a time specified by the director of the department statements of the income and expenses attributable over a specified period of time to each such parcel of real estate. If there is a willful failure to furnish statements of income and expenses in a timely manner to the director, the owner of such parcel of real estate shall be deemed to have waived his right in any proceeding contesting the assessment to utilize such income and expenses as evidence<\/span> of fair market value. Each such statement shall be certified as to its accuracy by an owner of the real estate for which the statement is furnished, or a duly authorized agent thereof. Any statement required by this section shall be kept confidential as required by \u00a7 58.1-3<\/a>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREFERENDUM FOR ESTABLISHMENT OF DEPARTMENT OF REAL ESTATE ASSESSMENTS; BOARD OF\nEQUALIZATION; GENERAL REASSESSMENTS IN COUNTY WHERE DEPARTMENT ESTABLISHED (\u00a7\n15.2-716)\n\nA referendum may be initiated by a petition signed by 200 or more qualified\nvoters of the county filed with the circuit court, asking that a referendum be\nheld on the question of whether the county shall have a department of real\nestate assessments. The court shall on or before August 1 enter of record an\norder requiring the county election officials to open the polls at the regular\nelection to be held in November of such year on the question stated in such\norder. If the petition seeks the holding of a special election on the question,\nthen the petition hereinabove referred to shall be signed by 1,000 or more\nqualified voters of the county and the court shall within fifteen days of the\ndate such petition is filed enter an order, in accordance with \u00a7 24.2-684,\nrequiring the election officials to open the polls on a date fixed in the order\nand take the sense of the qualified voters of the county. The clerk of the\ncounty shall cause a notice of such election to be published three times in a\nnewspaper having general circulation in the county, with the first notice\nappearing no more than 35 days before and the third notice appearing no less\nthan seven days before the date on which the referendum is held, and shall post\na copy of such notice at the door of the county courthouse.\n\t\tIf a majority of the voters voting in the referendum vote for the\nestablishment of a department of real estate assessments, the board shall by\nordinance establish such department, provide for the compensation of the\ndepartment head and employees therein, and decide such other matters in relation\nto the powers and duties of the department, the department head and the\nemployees, as the board deems proper. As used in this section the term\n“department” refers to the department of real estate assessments and\nwhere proper the department head thereof.\n\t\tUpon the establishment of the department, the county manager shall select the\nhead thereof and provide for such employees and assistants as required. Such\ndepartment shall be vested with the powers and duties conferred or imposed upon\ncommissioners of the revenue by general law to the extent that such duties and\npowers are consistent with this section, in relation to the assessment of real\nestate. All real estate shall be assessed at its fair market value as of January\n1 of each year by the department and taxes for each year on such real estate\nshall be entered on the land book by the department in the name of the owner\nthereof. Whenever any such assessment is increased over the last assessment made\nprior to such year, the department shall give written notice to the owner of\nsuch real estate or of any interest therein, by mailing such notice to the last\nknown post-office address of such owner. However, the validity of such\nassessment shall not be affected by any failure to receive such notice.\n\t\tIf a department of real estate assessments is appointed as above provided, a\nboard of equalization of real estate assessments shall be appointed pursuant to\n\u00a7 15.2-716.1. Any person aggrieved by any assessment made under the provisions\nof this section may apply for relief to such board as therein provided.\n\t\tWhen a department of real estate assessments is appointed, the county shall\nnot be required to undertake general reassessments of real estate every six\nyears, but the governing body of the county may, but shall not be required to,\nrequest the circuit court of such county to order a general reassessment at such\ntimes as the governing body deems proper. Such court shall then enter an order\ndirecting a reassessment of real estate in the manner provided by law.\n\t\tThe department of real estate assessments may require that the owners of\nincome-producing real estate in the county subject to local taxation, except\nproperty producing income solely from the rental of no more than four dwelling\nunits, furnish to the department on or before a time specified by the director\nof the department statements of the income and expenses attributable over a\nspecified period of time to each such parcel of real estate. If there is a\nwillful failure to furnish statements of income and expenses in a timely manner\nto the director, the owner of such parcel of real estate shall be deemed to have\nwaived his right in any proceeding contesting the assessment to utilize such\nincome and expenses as evidence of fair market value. Each such statement shall\nbe certified as to its accuracy by an owner of the real estate for which the\nstatement is furnished, or a duly authorized agent thereof. Any statement\nrequired by this section shall be kept confidential as required by \u00a7 58.1-3.\n\nHISTORY: Code 1950, \u00a7 15-354.1; 1952, c. 611; 1962, c. 623, \u00a7 15.1-686; 1973,\nc. 274; 1975, c. 517; 1978, c. 460; 1979, c. 158; 1983, c. 364; 1997, c. 587;\n2010, cc. 154, 199; 2017, c. 435; 2023, cc. 506, 507; 2024, cc. 225, 242.","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}}