{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-840.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-840.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-840.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-840.html"}],"law_id":72395,"edition_id":1,"section_id":72395,"structure_id":14819,"section_number":"15.2-840","catch_line":"Department of assessments","history":"Code 1950, \u00a7 15-384.60; 1960, c. 382; 1962, c. 623, \u00a7 15.1-773; 1968, c. 797; 1976, c. 174; 1989, c. 355; 1992, c. 524; 1997, c. 587.","full_text":"A\n\nThe department of assessments, if and when established, shall be headed by a commissioner of the revenue or supervisor of assessments, who shall exercise the power conferred and perform the duties imposed by § 15.2-826 upon the director of finance.B\n\nIn 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 assessments 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 board of supervisors shall appoint a board of equalization of real estate assessments composed of not less than three nor more than eleven members. The board of supervisors 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.C\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 in 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":260775,"text":"The department of assessments, if and when established, shall be headed by a commissioner of the revenue or supervisor of assessments, who shall exercise the power conferred and perform the duties imposed by § 15.2-826 upon the director of finance.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":260776,"text":"In 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 assessments 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 board of supervisors shall appoint a board of equalization of real estate assessments composed of not less than three nor more than eleven members. The board of supervisors 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":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":260777,"text":"The board of equalization may sit in panels of at least three members each under the following terms and conditions:","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"C1"},"3":{"id":260778,"text":"The presence of all members in the panel shall be necessary to constitute a quorum.","type":"section","prefixes":["C","1"],"prefix":"1","entire_prefix":"C1","prefix_anchor":"C1","level":2,"prior_prefix":"C","next_prefix":"C2"},"4":{"id":260779,"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":["C","2"],"prefix":"2","entire_prefix":"C2","prefix_anchor":"C2","level":2,"prior_prefix":"C1","next_prefix":"C3"},"5":{"id":260780,"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":["C","3"],"prefix":"3","entire_prefix":"C3","prefix_anchor":"C3","level":2,"prior_prefix":"C2","next_prefix":"C4"},"6":{"id":260781,"text":"Each panel shall perform its duties independently of the others.","type":"section","prefixes":["C","4"],"prefix":"4","entire_prefix":"C4","prefix_anchor":"C4","level":2,"prior_prefix":"C3","next_prefix":"C5"},"7":{"id":260782,"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":["C","5"],"prefix":"5","entire_prefix":"C5","prefix_anchor":"C5","level":2,"prior_prefix":"C4"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-840\/","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 1960, chapter 382; in 1962, chapter 623; in 1968, chapter 797; in 1976, chapter 174; in 1989, chapter 355; in 1992, chapter 524; in 1997, chapter 587<\/a>.<\/p>","references":false,"refers_to":[{"id":69081,"section_number":"15.2-826","catch_line":"Department of finance; director; general duties","order_by":null,"url":"\/15.2-826\/"},{"id":83864,"section_number":"58.1-3370","catch_line":"Appointment","order_by":null,"url":"\/58.1-3370\/"}],"permalink":{"id":152283,"object_type":"law","relational_id":72395,"identifier":"15.2-840","token":"15.2\/I\/8\/2\/15.2-840","url":"\/15.2-840\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-840\/","token":"15.2\/I\/8\/2\/15.2-840","dublin_core":{"Title":"Department of assessments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-840","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The department of assessments, if and when established, shall be headed by a commissioner of the revenue or supervisor<\/span> of assessments, who shall exercise the power conferred and perform the duties imposed by § 15.2-826<\/a> upon the director of finance. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In 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 assessments 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 board of supervisors<\/span> shall appoint a board of equalization of real estate assessments composed of not less than three nor more than eleven members. The board of supervisors<\/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

C.<\/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 in 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\nDEPARTMENT OF ASSESSMENTS (\u00a7 15.2-840)\n\nA. The department of assessments, if and when established, shall be headed by a\ncommissioner of the revenue or supervisor of assessments, who shall exercise the\npower conferred and perform the duties imposed by § 15.2-826 upon the\ndirector of finance.\n\nB. In addition to the powers and duties hereinabove conferred, the governing\nbody of any county which has provided for a department of assessments headed by\na supervisor of assessments may, in lieu of the method now prescribed by law,\nprovide for the annual assessments and equalization of assessments of real\nestate by such department. All real estate shall thereafter be assessed as of\nJanuary 1 of each year. The board of supervisors shall appoint a board of\nequalization of real estate assessments composed of not less than three nor more\nthan eleven members. The board of supervisors may provide for terms varying in\nduration not to exceed four years. Such equalization board shall have the powers\nand duties provided by and be subject to, the provisions of Article 14 (§\n58.1-3370 et seq.) of Chapter 32 of Title 58.1. Any person aggrieved by any\nassessment made under the provisions of this section may apply for relief to\nsuch board as therein provided. The provisions of this section shall not,\nhowever, apply to any real estate assessable under the law by the State\nCorporation Commission.\n\nC. 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 in 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: Code 1950, \u00a7 15-384.60; 1960, c. 382; 1962, c. 623, \u00a7 15.1-773; 1968,\nc. 797; 1976, c. 174; 1989, c. 355; 1992, c. 524; 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}}