{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3251.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3251.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3251.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3251.html"}],"law_id":64040,"edition_id":1,"section_id":64040,"structure_id":14441,"section_number":"58.1-3251","catch_line":"Annual assessment and reassessment in cities having not more than 30,000 population","history":"Code 1950, \u00a7 58-776.1; 1950, p. 700; 1952, c. 164; 1976, c. 717; 1979, c. 577; 1983, c. 304; 1984, c. 675.","full_text":"The governing body of any city having a population not in excess of 30,000 may, in lieu of the reassessment provided by general law, by ordinance provide for the annual assessment and reassessment and equalization of assessments of real estate therein, and to that end may appoint a professional real estate assessor certified by the Department, or a board of assessors, to assess and from time to time reassess for taxation in such city, and shall prescribe the duties and terms of office of the assessor or assessors.","order_by":null,"text":{"0":{"id":233212,"text":"The governing body of any city having a population not in excess of 30,000 may, in lieu of the reassessment provided by general law, by ordinance provide for the annual assessment and reassessment and equalization of assessments of real estate therein, and to that end may appoint a professional real estate assessor certified by the Department, or a board of assessors, to assess and from time to time reassess for taxation in such city, and shall prescribe the duties and terms of office of the assessor or assessors.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14441,"edition_id":1,"name":"Reassessment\/Assessment Cycles","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:48:09","date_modified":"2026-06-26 03:48:09","permalink":{"id":257433,"object_type":"structure","relational_id":14441,"identifier":"5","token":"58.1\/III\/32\/5","url":"\/58.1\/III\/32\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12997,"edition_id":1,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":256887,"object_type":"structure","relational_id":12997,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","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":55811,"structure_id":14441,"section_number":"58.1-3250","catch_line":"General reassessment in cities","url":"\/58.1-3250\/","token":"58.1\/III\/32\/5\/58.1-3250","metadata":false},{"id":64040,"structure_id":14441,"section_number":"58.1-3251","catch_line":"Annual assessment and reassessment in cities having not more than 30,000 population","url":"\/58.1-3251\/","token":"58.1\/III\/32\/5\/58.1-3251","metadata":false},{"id":66640,"structure_id":14441,"section_number":"58.1-3252","catch_line":"In counties","url":"\/58.1-3252\/","token":"58.1\/III\/32\/5\/58.1-3252","metadata":false},{"id":59031,"structure_id":14441,"section_number":"58.1-3253","catch_line":"Biennial general reassessments; annual or biennial assessment","url":"\/58.1-3253\/","token":"58.1\/III\/32\/5\/58.1-3253","metadata":false},{"id":68917,"structure_id":14441,"section_number":"58.1-3254","catch_line":"Reassessment by direction of governing body","url":"\/58.1-3254\/","token":"58.1\/III\/32\/5\/58.1-3254","metadata":false},{"id":68107,"structure_id":14441,"section_number":"58.1-3255","catch_line":"General reassessment every four years not required in certain counties","url":"\/58.1-3255\/","token":"58.1\/III\/32\/5\/58.1-3255","metadata":false},{"id":56822,"structure_id":14441,"section_number":"58.1-3256","catch_line":"Reassessment in towns; appeals of assessments","url":"\/58.1-3256\/","token":"58.1\/III\/32\/5\/58.1-3256","metadata":false},{"id":85222,"structure_id":14441,"section_number":"58.1-3257","catch_line":"Completion of work; extensions","url":"\/58.1-3257\/","token":"58.1\/III\/32\/5\/58.1-3257","metadata":false},{"id":65712,"structure_id":14441,"section_number":"58.1-3258","catch_line":"Provisions for annual or biennial assessment not repealed; qualifications of supervisors, assessors and appraisers","url":"\/58.1-3258\/","token":"58.1\/III\/32\/5\/58.1-3258","metadata":false},{"id":64765,"structure_id":14441,"section_number":"58.1-3258.1","catch_line":"Certification of supervisors, assessors and appraisers contracted by a locality to perform assessments","url":"\/58.1-3258.1\/","token":"58.1\/III\/32\/5\/58.1-3258.1","metadata":false},{"id":67061,"structure_id":14441,"section_number":"58.1-3258.2","catch_line":"Grounds for denial or revocation of certification","url":"\/58.1-3258.2\/","token":"58.1\/III\/32\/5\/58.1-3258.2","metadata":false},{"id":78183,"structure_id":14441,"section_number":"58.1-3259","catch_line":"Failure of county or city to comply with law on general reassessment of real estate","url":"\/58.1-3259\/","token":"58.1\/III\/32\/5\/58.1-3259","metadata":false},{"id":69315,"structure_id":14441,"section_number":"58.1-3260","catch_line":"Acts authorizing, in certain cities and counties, provision for the annual general reassessment of real estate and equalization of assessments, by continuing assessors, conferring upon assessors certain duties of commissioners of the revenue, etc","url":"\/58.1-3260\/","token":"58.1\/III\/32\/5\/58.1-3260","metadata":false},{"id":68401,"structure_id":14441,"section_number":"58.1-3261","catch_line":"Annual assessment of real estate in certain other cities and counties","url":"\/58.1-3261\/","token":"58.1\/III\/32\/5\/58.1-3261","metadata":false}],"previous_section":{"id":55811,"structure_id":14441,"section_number":"58.1-3250","catch_line":"General reassessment in cities","url":"\/58.1-3250\/","token":"58.1\/III\/32\/5\/58.1-3250","metadata":false},"next_section":{"id":66640,"structure_id":14441,"section_number":"58.1-3252","catch_line":"In counties","url":"\/58.1-3252\/","token":"58.1\/III\/32\/5\/58.1-3252","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3251\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 164; in 1976, chapter 717; in 1979, chapter 577; in 1983, chapter 304; in 1984, chapter 675.<\/p>","references":[{"id":62912,"section_number":"58.1-3300","catch_line":"Reassessment record; original filed in clerk's office; copies to commissioner of the revenue and local board of equalization; recapitulation sheets to Department","order_by":null,"url":"\/58.1-3300\/"}],"refers_to":false,"permalink":{"id":257439,"object_type":"law","relational_id":64040,"identifier":"58.1-3251","token":"58.1\/III\/32\/5\/58.1-3251","url":"\/58.1-3251\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3251\/","token":"58.1\/III\/32\/5\/58.1-3251","dublin_core":{"Title":"Annual assessment and reassessment in cities having not more than 30,000 population","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3251","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The governing body of any city having a population not in excess of 30,000 may, in lieu of the reassessment provided by general <span class=\"dictionary\">law<\/span>, by <span class=\"dictionary\">ordinance<\/span> provide for the annual assessment and reassessment and equalization of assessments of real estate therein, and to that end may appoint a professional real estate assessor certified by the <span class=\"dictionary\">Department<\/span>, or a board of assessors, to assess and from time to time reassess for taxation in such city, and shall prescribe the duties and terms of office of the assessor or assessors.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nANNUAL ASSESSMENT AND REASSESSMENT IN CITIES HAVING NOT MORE THAN 30,000\nPOPULATION (\u00a7 58.1-3251)\n\nThe governing body of any city having a population not in excess of 30,000 may,\nin lieu of the reassessment provided by general law, by ordinance provide for\nthe annual assessment and reassessment and equalization of assessments of real\nestate therein, and to that end may appoint a professional real estate assessor\ncertified by the Department, or a board of assessors, to assess and from time to\ntime reassess for taxation in such city, and shall prescribe the duties and\nterms of office of the assessor or assessors.\n\nHISTORY: Code 1950, \u00a7 58-776.1; 1950, p. 700; 1952, c. 164; 1976, c. 717; 1979,\nc. 577; 1983, c. 304; 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}}