{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-828.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-828.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-828.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-828.html"}],"law_id":80542,"edition_id":1,"section_id":80542,"structure_id":14819,"section_number":"15.2-828","catch_line":"Same; powers of commissioners of revenue; real estate assessments","history":"Code 1950, \u00a7 15-384.53; 1960, c. 382; 1962, c. 623, \u00a7 15.1-766; 1972, c. 456; 1982, c. 647; 1987, c. 419; 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\nEvery general reassessment of real estate in the county, unless some other person is designated for this purpose, shall be made by the director of finance. He shall collect and keep 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\t\tIn addition to any other method provided by general law or by this chapter, the director of finance may provide for the annual assessment and equalization of real estate and any general reassessment ordered 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 assessments that will make for uniformity in assessments throughout the county.\n\t\t\tAll real estate shall be assessed as of January 1 of each year by the director of finance or other person designated to make such 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 the removal of properties acquired by owners not subject to taxation.\n\t\t\tAny reassessments which change the assessment of real estate shall not be extended for taxation until after a written notice has been mailed to the person in whose name such property is to be assessed at his last known address, setting forth the amount of the new assessment.C\n\nThis section shall not apply to real estate assessable under the law by the State Corporation Commission.","order_by":null,"text":{"0":{"id":288548,"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":288549,"text":"Every general reassessment of real estate in the county, unless some other person is designated for this purpose, shall be made by the director of finance. He shall collect and keep 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\t\tIn addition to any other method provided by general law or by this chapter, the director of finance may provide for the annual assessment and equalization of real estate and any general reassessment ordered 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 assessments that will make for uniformity in assessments throughout the county.\n\t\t\tAll real estate shall be assessed as of January 1 of each year by the director of finance or other person designated to make such 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 the removal of properties acquired by owners not subject to taxation.\n\t\t\tAny reassessments which change the assessment of real estate shall not be extended for taxation until after a written notice has been mailed to the person in whose name such property is to be assessed at his last known address, setting forth the amount of the new assessment.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":288550,"text":"This section shall not apply to real estate assessable under the law by the State Corporation Commission.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":14819,"edition_id":1,"name":"Departments and Commissions","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":14133,"metadata":{},"date_created":"2026-06-26 03:50:07","date_modified":"2026-06-26 03:50:07","permalink":{"id":152201,"object_type":"structure","relational_id":14819,"identifier":"2","token":"15.2\/I\/8\/2","url":"\/15.2\/I\/8\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14133,"edition_id":1,"name":"Urban County Executive Form of Government","identifier":"8","label":"chapter","depth":3,"order_by":1,"parent_id":13138,"metadata":{},"date_created":"2026-06-26 03:46:58","date_modified":"2026-06-26 03:46:58","permalink":{"id":152109,"object_type":"structure","relational_id":14133,"identifier":"8","token":"15.2\/I\/8","url":"\/15.2\/I\/8\/","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":70081,"structure_id":14819,"section_number":"15.2-821","catch_line":"Board to provide for and set up departments; removal of department head or person assigned to county executive's office; powers of supervisors generally","url":"\/15.2-821\/","token":"15.2\/I\/8\/2\/15.2-821","metadata":false},{"id":76022,"structure_id":14819,"section_number":"15.2-822","catch_line":"Designation of officer or employee to exercise power or perform duty","url":"\/15.2-822\/","token":"15.2\/I\/8\/2\/15.2-822","metadata":false},{"id":81909,"structure_id":14819,"section_number":"15.2-823","catch_line":"Departments and commissions of county government","url":"\/15.2-823\/","token":"15.2\/I\/8\/2\/15.2-823","metadata":false},{"id":77119,"structure_id":14819,"section_number":"15.2-824","catch_line":"Appointment of members of certain boards, authorities and commissions","url":"\/15.2-824\/","token":"15.2\/I\/8\/2\/15.2-824","metadata":false},{"id":81095,"structure_id":14819,"section_number":"15.2-825","catch_line":"Committee for legislative audit and review","url":"\/15.2-825\/","token":"15.2\/I\/8\/2\/15.2-825","metadata":false},{"id":69081,"structure_id":14819,"section_number":"15.2-826","catch_line":"Department of finance; director; general duties","url":"\/15.2-826\/","token":"15.2\/I\/8\/2\/15.2-826","metadata":false},{"id":77030,"structure_id":14819,"section_number":"15.2-827","catch_line":"Same; expenditures and accounts","url":"\/15.2-827\/","token":"15.2\/I\/8\/2\/15.2-827","metadata":false},{"id":80542,"structure_id":14819,"section_number":"15.2-828","catch_line":"Same; powers of commissioners of revenue; real estate assessments","url":"\/15.2-828\/","token":"15.2\/I\/8\/2\/15.2-828","metadata":false},{"id":71908,"structure_id":14819,"section_number":"15.2-829","catch_line":"Same; powers of county treasurer; deposit of moneys","url":"\/15.2-829\/","token":"15.2\/I\/8\/2\/15.2-829","metadata":false},{"id":85848,"structure_id":14819,"section_number":"15.2-830","catch_line":"Same; claims against counties; accounts","url":"\/15.2-830\/","token":"15.2\/I\/8\/2\/15.2-830","metadata":false},{"id":76908,"structure_id":14819,"section_number":"15.2-831","catch_line":"Same; director as purchasing agent","url":"\/15.2-831\/","token":"15.2\/I\/8\/2\/15.2-831","metadata":false},{"id":86556,"structure_id":14819,"section_number":"15.2-832","catch_line":"Same; assistants","url":"\/15.2-832\/","token":"15.2\/I\/8\/2\/15.2-832","metadata":false},{"id":62049,"structure_id":14819,"section_number":"15.2-833","catch_line":"Same; obligations of chief assessing officer","url":"\/15.2-833\/","token":"15.2\/I\/8\/2\/15.2-833","metadata":false},{"id":68700,"structure_id":14819,"section_number":"15.2-834","catch_line":"Department of public works","url":"\/15.2-834\/","token":"15.2\/I\/8\/2\/15.2-834","metadata":false},{"id":72653,"structure_id":14819,"section_number":"15.2-835","catch_line":"Department and board of social services","url":"\/15.2-835\/","token":"15.2\/I\/8\/2\/15.2-835","metadata":false},{"id":61030,"structure_id":14819,"section_number":"15.2-836","catch_line":"Department of law enforcement","url":"\/15.2-836\/","token":"15.2\/I\/8\/2\/15.2-836","metadata":false},{"id":74453,"structure_id":14819,"section_number":"15.2-836.1","catch_line":"Animal protection police officer","url":"\/15.2-836.1\/","token":"15.2\/I\/8\/2\/15.2-836.1","metadata":false},{"id":75384,"structure_id":14819,"section_number":"15.2-837","catch_line":"Department of education","url":"\/15.2-837\/","token":"15.2\/I\/8\/2\/15.2-837","metadata":false},{"id":84166,"structure_id":14819,"section_number":"15.2-838","catch_line":"Department of records","url":"\/15.2-838\/","token":"15.2\/I\/8\/2\/15.2-838","metadata":false},{"id":79787,"structure_id":14819,"section_number":"15.2-839","catch_line":"Department and board of health","url":"\/15.2-839\/","token":"15.2\/I\/8\/2\/15.2-839","metadata":false},{"id":72395,"structure_id":14819,"section_number":"15.2-840","catch_line":"Department of assessments","url":"\/15.2-840\/","token":"15.2\/I\/8\/2\/15.2-840","metadata":false},{"id":56675,"structure_id":14819,"section_number":"15.2-841","catch_line":"Department of farm and home demonstration","url":"\/15.2-841\/","token":"15.2\/I\/8\/2\/15.2-841","metadata":false},{"id":71113,"structure_id":14819,"section_number":"15.2-842","catch_line":"Department of public safety","url":"\/15.2-842\/","token":"15.2\/I\/8\/2\/15.2-842","metadata":false},{"id":77274,"structure_id":14819,"section_number":"15.2-843","catch_line":"Department of public utilities","url":"\/15.2-843\/","token":"15.2\/I\/8\/2\/15.2-843","metadata":false},{"id":57265,"structure_id":14819,"section_number":"15.2-844","catch_line":"Examination and audit of books and accounts","url":"\/15.2-844\/","token":"15.2\/I\/8\/2\/15.2-844","metadata":false},{"id":63066,"structure_id":14819,"section_number":"15.2-845","catch_line":"Schedule of compensation","url":"\/15.2-845\/","token":"15.2\/I\/8\/2\/15.2-845","metadata":false},{"id":83332,"structure_id":14819,"section_number":"15.2-846","catch_line":"Salaries and expenses of board members; administrative staff","url":"\/15.2-846\/","token":"15.2\/I\/8\/2\/15.2-846","metadata":false},{"id":87326,"structure_id":14819,"section_number":"15.2-847","catch_line":"Budget; board to fix salaries and allowances","url":"\/15.2-847\/","token":"15.2\/I\/8\/2\/15.2-847","metadata":false},{"id":80453,"structure_id":14819,"section_number":"15.2-848","catch_line":"Compensation of officers and employees; fee system abolished","url":"\/15.2-848\/","token":"15.2\/I\/8\/2\/15.2-848","metadata":false},{"id":66350,"structure_id":14819,"section_number":"15.2-849","catch_line":"Establishing times and conditions of employment; personnel management, etc","url":"\/15.2-849\/","token":"15.2\/I\/8\/2\/15.2-849","metadata":false},{"id":67260,"structure_id":14819,"section_number":"15.2-850","catch_line":"Bonds of officers","url":"\/15.2-850\/","token":"15.2\/I\/8\/2\/15.2-850","metadata":false},{"id":57662,"structure_id":14819,"section_number":"15.2-851","catch_line":"Expedited land development review procedure","url":"\/15.2-851\/","token":"15.2\/I\/8\/2\/15.2-851","metadata":false},{"id":56663,"structure_id":14819,"section_number":"15.2-851.1","catch_line":"Optional provisions of a subdivision ordinance","url":"\/15.2-851.1\/","token":"15.2\/I\/8\/2\/15.2-851.1","metadata":false},{"id":71120,"structure_id":14819,"section_number":"15.2-852","catch_line":"Disclosures in land use proceedings","url":"\/15.2-852\/","token":"15.2\/I\/8\/2\/15.2-852","metadata":false}],"previous_section":{"id":77030,"structure_id":14819,"section_number":"15.2-827","catch_line":"Same; expenditures and accounts","url":"\/15.2-827\/","token":"15.2\/I\/8\/2\/15.2-827","metadata":false},"next_section":{"id":71908,"structure_id":14819,"section_number":"15.2-829","catch_line":"Same; powers of county treasurer; deposit of moneys","url":"\/15.2-829\/","token":"15.2\/I\/8\/2\/15.2-829","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-828\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 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 1960, chapter 382; in 1962, chapter 623; in 1972, chapter 456; in 1982, chapter 647; in 1987, chapter 419; in 1997, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0587\">587<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":152231,"object_type":"law","relational_id":80542,"identifier":"15.2-828","token":"15.2\/I\/8\/2\/15.2-828","url":"\/15.2-828\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-828\/","token":"15.2\/I\/8\/2\/15.2-828","dublin_core":{"Title":"Same; powers of commissioners of revenue; real estate assessments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-828","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> The director of finance shall exercise all the powers conferred and perform all the duties imposed by general <span class=\"dictionary\">law<\/span> upon commissioners of the revenue, not inconsistent herewith, and shall be subject to the obligations and penalties imposed by general <span class=\"dictionary\">law<\/span>. <a id=\"paragraph-288548\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/15.2-828\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> Every general reassessment of real estate in the <span class=\"dictionary\">county<\/span>, unless some other person is designated for this purpose, shall be made by the director of finance. He shall collect and keep data and devise methods and procedures to be followed in each such general reassessment that will make for uniformity in assessments throughout the <span class=\"dictionary\">county<\/span>.\n\t\t\tIn addition to any other method provided by general <span class=\"dictionary\">law<\/span> or by this chapter, the director of finance may provide for the annual assessment and equalization of real estate and any general reassessment ordered 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 assessments that will make for uniformity in assessments throughout the <span class=\"dictionary\">county<\/span>.\n\t\t\tAll real estate shall be assessed as of January 1 of each year by the director of finance or other person designated to make such 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 the removal of properties acquired by owners not subject to taxation.\n\t\t\tAny reassessments which change the assessment of real estate shall not be extended for taxation until after a written notice has been mailed to the person in whose name such property is to be assessed at his last known address, setting forth the amount of the new assessment. <a id=\"paragraph-288549\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/15.2-828\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C\"><p><span class=\"prefix-number\">C.<\/span> This section shall not apply to real estate assessable under the <span class=\"dictionary\">law<\/span> by the State Corporation Commission. <a id=\"paragraph-288550\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/15.2-828\/#C\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nSAME; POWERS OF COMMISSIONERS OF REVENUE; REAL ESTATE ASSESSMENTS (\u00a7 15.2-828)\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. Every general reassessment of real estate in the county, unless some other\nperson is designated for this purpose, shall be made by the director of finance.\nHe shall collect and keep data and devise methods and procedures to be followed\nin each such general reassessment that will make for uniformity in assessments\nthroughout the county.\n\t\t\tIn addition to any other method provided by general law or by this chapter,\nthe director of finance may provide for the annual assessment and equalization\nof real estate and any general reassessment ordered by the board. The director\nof finance or his designated agent shall collect data, provide maps and charts,\nand devise methods and procedures to be followed for such assessments that will\nmake for uniformity in assessments throughout the county.\n\t\t\tAll real estate shall be assessed as of January 1 of each year by the\ndirector of finance or other person designated to make such assessment. Such\nassessment shall provide for the equalization of assessments of real estate,\ncorrection of errors in tax assessment records, addition of erroneously omitted\nproperties to the tax rolls, and the removal of properties acquired by owners\nnot subject to taxation.\n\t\t\tAny reassessments which change the assessment of real estate shall not be\nextended for taxation until after a written notice has been mailed to the person\nin whose name such property is to be assessed at his last known address, setting\nforth the amount of the new assessment.\n\nC. This section shall not apply to real estate assessable under the law by the\nState Corporation Commission.\n\nHISTORY: Code 1950, \u00a7 15-384.53; 1960, c. 382; 1962, c. 623, \u00a7 15.1-766; 1972,\nc. 456; 1982, c. 647; 1987, c. 419; 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}}