{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-206.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-206.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-206.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-206.html"}],"law_id":70654,"edition_id":1,"section_id":70654,"structure_id":12838,"section_number":"58.1-206","catch_line":"Continuing education program for assessing officers and boards of equalization","history":"Code 1950, \u00a7 58-33.1; 1975, c. 616; 1979, cc. 576, 577; 1984, c. 675.","full_text":"There shall be established within the Department a program of continuing education for county, city and town officers responsible for the assessment of real estate, and for members and prospective members of boards of assessors and boards of equalization. Such program shall be composed of basic courses embodying the fundamental instruction essential for the equitable assessment of real estate or tangible personal property and an advanced course designed basically to meet the requirements for full certification by the International Association of Assessing Officers. Such assessing officers and board members attending shall be reimbursed for the actual expenses incurred by their attendance at such program.","order_by":null,"text":{"0":{"id":254883,"text":"There shall be established within the Department a program of continuing education for county, city and town officers responsible for the assessment of real estate, and for members and prospective members of boards of assessors and boards of equalization. Such program shall be composed of basic courses embodying the fundamental instruction essential for the equitable assessment of real estate or tangible personal property and an advanced course designed basically to meet the requirements for full certification by the International Association of Assessing Officers. Such assessing officers and board members attending shall be reimbursed for the actual expenses incurred by their attendance at such program.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12838,"edition_id":1,"name":"Department of Taxation","identifier":"2","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":253165,"object_type":"structure","relational_id":12838,"identifier":"2","token":"58.1\/I\/2","url":"\/58.1\/I\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","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":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":76786,"structure_id":12838,"section_number":"58.1-200","catch_line":"Tax Commissioner","url":"\/58.1-200\/","token":"58.1\/I\/2\/58.1-200","metadata":false},{"id":65097,"structure_id":12838,"section_number":"58.1-201","catch_line":"Oath and bond","url":"\/58.1-201\/","token":"58.1\/I\/2\/58.1-201","metadata":false},{"id":55867,"structure_id":12838,"section_number":"58.1-202","catch_line":"General powers and duties of Tax Commissioner","url":"\/58.1-202\/","token":"58.1\/I\/2\/58.1-202","metadata":false},{"id":76765,"structure_id":12838,"section_number":"58.1-202.1","catch_line":"Payment of taxes by electronic funds transfer","url":"\/58.1-202.1\/","token":"58.1\/I\/2\/58.1-202.1","metadata":false},{"id":67108,"structure_id":12838,"section_number":"58.1-202.2","catch_line":"Public-private partnerships; Public Private Partnership Oversight Committee","url":"\/58.1-202.2\/","token":"58.1\/I\/2\/58.1-202.2","metadata":false},{"id":65507,"structure_id":12838,"section_number":"58.1-202.3","catch_line":"Fillable tax forms","url":"\/58.1-202.3\/","token":"58.1\/I\/2\/58.1-202.3","metadata":false},{"id":62695,"structure_id":12838,"section_number":"58.1-203","catch_line":"Regulations and rulings","url":"\/58.1-203\/","token":"58.1\/I\/2\/58.1-203","metadata":false},{"id":82242,"structure_id":12838,"section_number":"58.1-204","catch_line":"Publication of rulings, decisions, orders and regulations","url":"\/58.1-204\/","token":"58.1\/I\/2\/58.1-204","metadata":false},{"id":74390,"structure_id":12838,"section_number":"58.1-205","catch_line":"Effect of regulations, rulings, etc., and administrative interpretations","url":"\/58.1-205\/","token":"58.1\/I\/2\/58.1-205","metadata":false},{"id":70654,"structure_id":12838,"section_number":"58.1-206","catch_line":"Continuing education program for assessing officers and boards of equalization","url":"\/58.1-206\/","token":"58.1\/I\/2\/58.1-206","metadata":false},{"id":61798,"structure_id":12838,"section_number":"58.1-207","catch_line":"Collection and publication of property tax data","url":"\/58.1-207\/","token":"58.1\/I\/2\/58.1-207","metadata":false},{"id":61965,"structure_id":12838,"section_number":"58.1-208","catch_line":"Classifications of real property","url":"\/58.1-208\/","token":"58.1\/I\/2\/58.1-208","metadata":false},{"id":86615,"structure_id":12838,"section_number":"58.1-209","catch_line":"Disclosure of social security account numbers","url":"\/58.1-209\/","token":"58.1\/I\/2\/58.1-209","metadata":false},{"id":73390,"structure_id":12838,"section_number":"58.1-210","catch_line":"Publication showing rates of local levies","url":"\/58.1-210\/","token":"58.1\/I\/2\/58.1-210","metadata":false},{"id":82771,"structure_id":12838,"section_number":"58.1-210.1","catch_line":"Publication of local transient occupancy taxes","url":"\/58.1-210.1\/","token":"58.1\/I\/2\/58.1-210.1","metadata":false},{"id":53985,"structure_id":12838,"section_number":"58.1-211","catch_line":"Department to advise Comptroller of amounts to be charged state collecting officers","url":"\/58.1-211\/","token":"58.1\/I\/2\/58.1-211","metadata":false},{"id":73857,"structure_id":12838,"section_number":"58.1-212","catch_line":"Office of Tax Commissioner; sessions and investigations elsewhere","url":"\/58.1-212\/","token":"58.1\/I\/2\/58.1-212","metadata":false},{"id":76190,"structure_id":12838,"section_number":"58.1-213","catch_line":"Assistants and clerks","url":"\/58.1-213\/","token":"58.1\/I\/2\/58.1-213","metadata":false},{"id":78510,"structure_id":12838,"section_number":"58.1-214","catch_line":"Promulgation and distribution of tax forms","url":"\/58.1-214\/","token":"58.1\/I\/2\/58.1-214","metadata":false},{"id":69034,"structure_id":12838,"section_number":"58.1-215","catch_line":"Charge for sale of publications","url":"\/58.1-215\/","token":"58.1\/I\/2\/58.1-215","metadata":false},{"id":72619,"structure_id":12838,"section_number":"58.1-216","catch_line":"Writs, notices, processes, and orders","url":"\/58.1-216\/","token":"58.1\/I\/2\/58.1-216","metadata":false},{"id":71448,"structure_id":12838,"section_number":"58.1-217","catch_line":"Form of writs, processes and orders; how served","url":"\/58.1-217\/","token":"58.1\/I\/2\/58.1-217","metadata":false},{"id":80071,"structure_id":12838,"section_number":"58.1-218","catch_line":"Fees and mileage of witnesses","url":"\/58.1-218\/","token":"58.1\/I\/2\/58.1-218","metadata":false},{"id":82787,"structure_id":12838,"section_number":"58.1-219","catch_line":"Examination of books and records of taxpayers","url":"\/58.1-219\/","token":"58.1\/I\/2\/58.1-219","metadata":false},{"id":79327,"structure_id":12838,"section_number":"58.1-220","catch_line":"Waiver of time limitation on assessment of omitted or additional state taxes","url":"\/58.1-220\/","token":"58.1\/I\/2\/58.1-220","metadata":false}],"previous_section":{"id":74390,"structure_id":12838,"section_number":"58.1-205","catch_line":"Effect of regulations, rulings, etc., and administrative interpretations","url":"\/58.1-205\/","token":"58.1\/I\/2\/58.1-205","metadata":false},"next_section":{"id":61798,"structure_id":12838,"section_number":"58.1-207","catch_line":"Collection and publication of property tax data","url":"\/58.1-207\/","token":"58.1\/I\/2\/58.1-207","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-206\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1975, chapter 616; in 1979, chapters 576 and 577; in 1984, chapter 675.<\/p>","references":[{"id":56822,"section_number":"58.1-3256","catch_line":"Reassessment in towns; appeals of assessments","order_by":null,"url":"\/58.1-3256\/"},{"id":64967,"section_number":"58.1-3374","catch_line":"Qualifications of members; vacancies","order_by":null,"url":"\/58.1-3374\/"}],"refers_to":false,"permalink":{"id":253203,"object_type":"law","relational_id":70654,"identifier":"58.1-206","token":"58.1\/I\/2\/58.1-206","url":"\/58.1-206\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-206\/","token":"58.1\/I\/2\/58.1-206","dublin_core":{"Title":"Continuing education program for assessing officers and boards of equalization","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-206","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>There shall be established within the <span class=\"dictionary\">Department<\/span> a program of continuing education for county, city and town officers responsible for the assessment of real estate, and for members and prospective members of boards of assessors and boards of equalization. Such program shall be composed of basic courses embodying the fundamental instruction essential for the <span class=\"dictionary\">equitable<\/span> assessment of real estate or tangible personal property and an advanced course designed basically to meet the requirements for full certification by the International Association of Assessing Officers. Such assessing officers and board members attending shall be reimbursed for the actual expenses incurred by their attendance at such program.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCONTINUING EDUCATION PROGRAM FOR ASSESSING OFFICERS AND BOARDS OF EQUALIZATION\n(\u00a7 58.1-206)\n\nThere shall be established within the Department a program of continuing\neducation for county, city and town officers responsible for the assessment of\nreal estate, and for members and prospective members of boards of assessors and\nboards of equalization. Such program shall be composed of basic courses\nembodying the fundamental instruction essential for the equitable assessment of\nreal estate or tangible personal property and an advanced course designed\nbasically to meet the requirements for full certification by the International\nAssociation of Assessing Officers. Such assessing officers and board members\nattending shall be reimbursed for the actual expenses incurred by their\nattendance at such program.\n\nHISTORY: Code 1950, \u00a7 58-33.1; 1975, c. 616; 1979, cc. 576, 577; 1984, c. 675.","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}}