{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3255.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3255.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3255.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3255.html"}],"law_id":68107,"edition_id":1,"section_id":68107,"structure_id":14441,"section_number":"58.1-3255","catch_line":"General reassessment every four years not required in certain counties","history":"Code 1950, \u00a7 58-784.5; 1973, c. 152; 1976, c. 717; 1984, c. 675; 2010, cc. 154, 199.","full_text":"The governing body of any county which established a department of real estate assessments and provided for annual assessment and reassessment and equalization of assessments of real estate as provided in \u00a7\u00a7 15.2-716 and 15.2-716.1 shall not be required to undertake general reassessments of real estate every four years as otherwise provided in this article.","order_by":null,"text":{"0":{"id":246578,"text":"The governing body of any county which established a department of real estate assessments and provided for annual assessment and reassessment and equalization of assessments of real estate as provided in \u00a7\u00a7 15.2-716 and 15.2-716.1 shall not be required to undertake general reassessments of real estate every four years as otherwise provided in this article.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3255\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1973, chapter 152; in 1976, chapter 717; in 1984, chapter 675; in 2010, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?101+ful+CHAP0154\">154<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?101+ful+CHAP0199\">199<\/a>.<\/p>","references":false,"refers_to":[{"id":60187,"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","order_by":null,"url":"\/15.2-716\/"},{"id":73122,"section_number":"15.2-716.1","catch_line":"Board of Equalization","order_by":null,"url":"\/15.2-716.1\/"}],"permalink":{"id":257455,"object_type":"law","relational_id":68107,"identifier":"58.1-3255","token":"58.1\/III\/32\/5\/58.1-3255","url":"\/58.1-3255\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3255\/","token":"58.1\/III\/32\/5\/58.1-3255","dublin_core":{"Title":"General reassessment every four years not required in certain counties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3255","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The governing body of any county which established a <span class=\"dictionary\">department<\/span> of real estate assessments and provided for annual assessment and reassessment and equalization of assessments of real estate as provided in \u00a7\u00a7&nbsp;<a class=\"law\" title=\"Referendum for establishment of department of real estate assessments; board of equalization; general reassessments in county where department established\" href=\"\/15.2-716\/\">15.2-716<\/a> and <a class=\"law\" title=\"Board of Equalization\" href=\"\/15.2-716.1\/\">15.2-716.1<\/a> shall not be required to undertake general reassessments of real estate every four years as otherwise provided in this article.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nGENERAL REASSESSMENT EVERY FOUR YEARS NOT REQUIRED IN CERTAIN COUNTIES (\u00a7\n58.1-3255)\n\nThe governing body of any county which established a department of real estate\nassessments and provided for annual assessment and reassessment and equalization\nof assessments of real estate as provided in \u00a7\u00a7 15.2-716 and 15.2-716.1 shall\nnot be required to undertake general reassessments of real estate every four\nyears as otherwise provided in this article.\n\nHISTORY: Code 1950, \u00a7 58-784.5; 1973, c. 152; 1976, c. 717; 1984, c. 675; 2010,\ncc. 154, 199.","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}}