{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3260.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3260.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3260.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3260.html"}],"law_id":69315,"edition_id":1,"section_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","history":"Code 1950, \u00a7 58-769; 1984, c. 675; 2003, c. 1036; 2011, c. 851.","full_text":"The following acts are continued in effect as amended from time to time:\n\n1\n\nChapter 261 of the Acts of Assembly of 1936, approved March 25, 1936, as amended by Chapter 64 of the Acts of Assembly of 1938, approved March 4, 1938, Chapter 234 of the Acts of Assembly of 1942, approved March 14, 1942, Chapter 422 of the Acts of Assembly of 1950, Chapter 339 of the Acts of Assembly of 1958, and Chapter 1036 of the Acts of Assembly of 2003, authorizing provision for the annual general reassessment of real estate and the election of assessors in cities of more than 175,000; transferring to the assessors in such cities the duties in regard to the assessment of real estate formerly devolved upon the commissioners of the revenue; repealing all provisions of law relating to the equalization of real estate assessments insofar as they applied to such cities; and relating to other connected matters.2\n\nChapter 29 of the Acts of Assembly of 1947, approved January 29, 1947, authorizing provision for the annual general reassessment of real estate, the appointment of assessors, and the appointment of boards of review, in cities of not less than 125,000 nor more than 190,000; conferring on such boards of review the powers exercised by boards of equalization; and relating to other connected matters.3\n\nChapter 211 of the Acts of Assembly of 1944, amended by Chapter 167 of the Acts of Assembly of 1946 (Repealed by Acts of Assembly of 1952, Chapter 636).4\n\nChapter 65 of the Acts of Assembly of 1944, approved February 26, 1944, as amended by Chapter 80 of the Acts of Assembly of 1954, and Chapter 624 of the Acts of Assembly of 1968, authorizing, in cities of not less than 40,000 nor more than 50,000, provision for the general reassessment of real estate and equalization of assessments every one, two, three or four years, and the appointment of assessors to perform these duties; conferring on the assessors certain duties formerly imposed upon commissioners of the revenue; and relating to other connected matters.5\n\nChapter 17 of the Acts of Assembly of 1947, approved January 29, 1947, as amended by Chapter 29 of the Acts of Assembly of 1952, Ex. Sess., authorizing, in cities having a population of not less than 30,000 nor more than 31,000, provision for the annual general reassessment of real estate and equalization of assessments, and the appointment of assessors to perform these duties; conferring on the assessors certain duties formerly imposed upon commissioners of the revenue; and relating to other connected matters.6\n\nChapter 146 of the Acts of Assembly of 1942, approved March 9, 1942, authorizing, in any city adjoining a county having a density of more than 1,000 per square mile, provision for the annual general reassessment of real estate and equalization of assessments, and the appointment of assessors to perform these duties; conferring on the assessors certain duties formerly imposed upon commissioners of the revenue; and relating to other connected matters.7\n\nChapter 189 of the Acts of Assembly of 1946, approved March 15, 1946, as amended by Chapter 325 of the Acts of Assembly of 1950, authorizing, in any county adjoining a county having a population density of 1,000 or more per square mile, provision for the annual general reassessment of real estate and equalization of assessments, and the appointment of assessors to perform these duties; conferring on the assessors certain duties formerly imposed upon commissioners of the revenue; and relating to other connected matters.8\n\nChapter 237 of the Acts of Assembly of 1942, amended by Chapter 44 of the Acts of Assembly of 1946 and Chapter 59 of the Acts of Assembly of 1948.9\n\nChapter 345 of the Acts of Assembly of 1942, approved March 31, 1942, authorizing, in any county adjoining a city of more than 190,000, and any county with an area of less than 70 square miles of highland, provision for the annual general reassessment of real estate and the equalization of assessments, and the appointment of assessors to perform such duties; conferring upon the assessors certain duties imposed by general law on commissioners of the revenue; and relating to other connected matters.10\n\nChapter 237 of the Acts of Assembly of 1946, approved March 25, 1946, authorizing, in counties having an area of more than 135 square miles but less than 152 square miles, and a population of more than 4,000 but less than 8,000, provision for boards for the annual general reassessment of real estate and equalization of assessments; conferring on the assessors certain duties imposed by general law upon commissioners of the revenue; and relating to other connected matters.11\n\nChapter 85 of the Acts of Assembly of 1948, approved March 3, 1948, codified in Michie Supplement 1948 as Tax Code § 348b, as amended by Chapter 266 of the Acts of Assembly of 1952, providing, in counties of not more than 30,000 adjoining cities of not less than 100,000 and not more than 150,000, for continuing boards of assessors to meet annually and perform the duties imposed upon boards of assessors of real estate assessments by general law, and relating to other connected matters, is incorporated in this Code by this reference.","order_by":null,"text":{"0":{"id":250715,"text":"The following acts are continued in effect as amended from time to time:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":250716,"text":"Chapter 261 of the Acts of Assembly of 1936, approved March 25, 1936, as amended by Chapter 64 of the Acts of Assembly of 1938, approved March 4, 1938, Chapter 234 of the Acts of Assembly of 1942, approved March 14, 1942, Chapter 422 of the Acts of Assembly of 1950, Chapter 339 of the Acts of Assembly of 1958, and Chapter 1036 of the Acts of Assembly of 2003, authorizing provision for the annual general reassessment of real estate and the election of assessors in cities of more than 175,000; transferring to the assessors in such cities the duties in regard to the assessment of real estate formerly devolved upon the commissioners of the revenue; repealing all provisions of law relating to the equalization of real estate assessments insofar as they applied to such cities; and relating to other connected matters.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":250717,"text":"Chapter 29 of the Acts of Assembly of 1947, approved January 29, 1947, authorizing provision for the annual general reassessment of real estate, the appointment of assessors, and the appointment of boards of review, in cities of not less than 125,000 nor more than 190,000; conferring on such boards of review the powers exercised by boards of equalization; and relating to other connected matters.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":250718,"text":"Chapter 211 of the Acts of Assembly of 1944, amended by Chapter 167 of the Acts of Assembly of 1946 (Repealed by Acts of Assembly of 1952, Chapter 636).","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":250719,"text":"Chapter 65 of the Acts of Assembly of 1944, approved February 26, 1944, as amended by Chapter 80 of the Acts of Assembly of 1954, and Chapter 624 of the Acts of Assembly of 1968, authorizing, in cities of not less than 40,000 nor more than 50,000, provision for the general reassessment of real estate and equalization of assessments every one, two, three or four years, and the appointment of assessors to perform these duties; conferring on the assessors certain duties formerly imposed upon commissioners of the revenue; and relating to other connected matters.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":250720,"text":"Chapter 17 of the Acts of Assembly of 1947, approved January 29, 1947, as amended by Chapter 29 of the Acts of Assembly of 1952, Ex. Sess., authorizing, in cities having a population of not less than 30,000 nor more than 31,000, provision for the annual general reassessment of real estate and equalization of assessments, and the appointment of assessors to perform these duties; conferring on the assessors certain duties formerly imposed upon commissioners of the revenue; and relating to other connected matters.","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":250721,"text":"Chapter 146 of the Acts of Assembly of 1942, approved March 9, 1942, authorizing, in any city adjoining a county having a density of more than 1,000 per square mile, provision for the annual general reassessment of real estate and equalization of assessments, and the appointment of assessors to perform these duties; conferring on the assessors certain duties formerly imposed upon commissioners of the revenue; and relating to other connected matters.","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5","next_prefix":"7"},"7":{"id":250722,"text":"Chapter 189 of the Acts of Assembly of 1946, approved March 15, 1946, as amended by Chapter 325 of the Acts of Assembly of 1950, authorizing, in any county adjoining a county having a population density of 1,000 or more per square mile, provision for the annual general reassessment of real estate and equalization of assessments, and the appointment of assessors to perform these duties; conferring on the assessors certain duties formerly imposed upon commissioners of the revenue; and relating to other connected matters.","type":"section","prefixes":["7"],"prefix":"7","entire_prefix":"7","prefix_anchor":"7","level":1,"prior_prefix":"6","next_prefix":"8"},"8":{"id":250723,"text":"Chapter 237 of the Acts of Assembly of 1942, amended by Chapter 44 of the Acts of Assembly of 1946 and Chapter 59 of the Acts of Assembly of 1948.","type":"section","prefixes":["8"],"prefix":"8","entire_prefix":"8","prefix_anchor":"8","level":1,"prior_prefix":"7","next_prefix":"9"},"9":{"id":250724,"text":"Chapter 345 of the Acts of Assembly of 1942, approved March 31, 1942, authorizing, in any county adjoining a city of more than 190,000, and any county with an area of less than 70 square miles of highland, provision for the annual general reassessment of real estate and the equalization of assessments, and the appointment of assessors to perform such duties; conferring upon the assessors certain duties imposed by general law on commissioners of the revenue; and relating to other connected matters.","type":"section","prefixes":["9"],"prefix":"9","entire_prefix":"9","prefix_anchor":"9","level":1,"prior_prefix":"8","next_prefix":"10"},"10":{"id":250725,"text":"Chapter 237 of the Acts of Assembly of 1946, approved March 25, 1946, authorizing, in counties having an area of more than 135 square miles but less than 152 square miles, and a population of more than 4,000 but less than 8,000, provision for boards for the annual general reassessment of real estate and equalization of assessments; conferring on the assessors certain duties imposed by general law upon commissioners of the revenue; and relating to other connected matters.","type":"section","prefixes":["10"],"prefix":"10","entire_prefix":"10","prefix_anchor":"10","level":1,"prior_prefix":"9","next_prefix":"11"},"11":{"id":250726,"text":"Chapter 85 of the Acts of Assembly of 1948, approved March 3, 1948, codified in Michie Supplement 1948 as Tax Code § 348b, as amended by Chapter 266 of the Acts of Assembly of 1952, providing, in counties of not more than 30,000 adjoining cities of not less than 100,000 and not more than 150,000, for continuing boards of assessors to meet annually and perform the duties imposed upon boards of assessors of real estate assessments by general law, and relating to other connected matters, is incorporated in this Code by this reference.","type":"section","prefixes":["11"],"prefix":"11","entire_prefix":"11","prefix_anchor":"11","level":1,"prior_prefix":"10"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3260\/","history_text":"

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 1984, chapter 675; in 2003, chapter 1036<\/a>; in 2011, chapter 851<\/a>.<\/p>","references":[{"id":66459,"section_number":"58.1-3984","catch_line":"Application to court to correct erroneous assessments of local levies generally","order_by":null,"url":"\/58.1-3984\/"}],"refers_to":false,"permalink":{"id":257483,"object_type":"law","relational_id":69315,"identifier":"58.1-3260","token":"58.1\/III\/32\/5\/58.1-3260","url":"\/58.1-3260\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3260\/","token":"58.1\/III\/32\/5\/58.1-3260","dublin_core":{"Title":"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","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3260","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The following acts are continued in effect as amended from time to time:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Chapter 261 of the Acts of Assembly of 1936, approved March 25, 1936, as amended by Chapter 64 of the Acts of Assembly of 1938, approved March 4, 1938, Chapter 234 of the Acts of Assembly of 1942, approved March 14, 1942, Chapter 422 of the Acts of Assembly of 1950, Chapter 339 of the Acts of Assembly of 1958, and Chapter 1036 of the Acts of Assembly of 2003, authorizing provision for the annual general reassessment of real estate and the election of assessors in cities of more than 175,000; transferring to the assessors in such cities the duties in regard to the assessment of real estate formerly devolved upon the commissioners of the revenue; repealing all provisions of law<\/span> relating to the equalization of real estate assessments insofar as they applied to such cities; and relating to other connected matters. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Chapter 29 of the Acts of Assembly of 1947, approved January 29, 1947, authorizing provision for the annual general reassessment of real estate, the appointment of assessors, and the appointment of boards of review, in cities of not less than 125,000 nor more than 190,000; conferring on such boards of review the powers exercised by boards of equalization; and relating to other connected matters. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Chapter 211 of the Acts of Assembly of 1944, amended by Chapter 167 of the Acts of Assembly of 1946 (Repealed by Acts of Assembly of 1952, Chapter 636). <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Chapter 65 of the Acts of Assembly of 1944, approved February 26, 1944, as amended by Chapter 80 of the Acts of Assembly of 1954, and Chapter 624 of the Acts of Assembly of 1968, authorizing, in cities of not less than 40,000 nor more than 50,000, provision for the general reassessment of real estate and equalization of assessments every one, two, three or four years, and the appointment of assessors to perform these duties; conferring on the assessors certain duties formerly imposed upon commissioners of the revenue; and relating to other connected matters. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Chapter 17 of the Acts of Assembly of 1947, approved January 29, 1947, as amended by Chapter 29 of the Acts of Assembly of 1952, Ex. Sess., authorizing, in cities having a population of not less than 30,000 nor more than 31,000, provision for the annual general reassessment of real estate and equalization of assessments, and the appointment of assessors to perform these duties; conferring on the assessors certain duties formerly imposed upon commissioners of the revenue; and relating to other connected matters. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Chapter 146 of the Acts of Assembly of 1942, approved March 9, 1942, authorizing, in any city adjoining a county having a density of more than 1,000 per square mile, provision for the annual general reassessment of real estate and equalization of assessments, and the appointment of assessors to perform these duties; conferring on the assessors certain duties formerly imposed upon commissioners of the revenue; and relating to other connected matters. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Chapter 189 of the Acts of Assembly of 1946, approved March 15, 1946, as amended by Chapter 325 of the Acts of Assembly of 1950, authorizing, in any county adjoining a county having a population density of 1,000 or more per square mile, provision for the annual general reassessment of real estate and equalization of assessments, and the appointment of assessors to perform these duties; conferring on the assessors certain duties formerly imposed upon commissioners of the revenue; and relating to other connected matters. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Chapter 237 of the Acts of Assembly of 1942, amended by Chapter 44 of the Acts of Assembly of 1946 and Chapter 59 of the Acts of Assembly of 1948. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Chapter 345 of the Acts of Assembly of 1942, approved March 31, 1942, authorizing, in any county adjoining a city of more than 190,000, and any county with an area of less than 70 square miles of highland, provision for the annual general reassessment of real estate and the equalization of assessments, and the appointment of assessors to perform such duties; conferring upon the assessors certain duties imposed by general law<\/span> on commissioners of the revenue; and relating to other connected matters. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> Chapter 237 of the Acts of Assembly of 1946, approved March 25, 1946, authorizing, in counties having an area of more than 135 square miles but less than 152 square miles, and a population of more than 4,000 but less than 8,000, provision for boards for the annual general reassessment of real estate and equalization of assessments; conferring on the assessors certain duties imposed by general law<\/span> upon commissioners of the revenue; and relating to other connected matters. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

11.<\/span> Chapter 85 of the Acts of Assembly of 1948, approved March 3, 1948, codified in Michie Supplement 1948 as Tax Code § 348b, as amended by Chapter 266 of the Acts of Assembly of 1952, providing, in counties of not more than 30,000 adjoining cities of not less than 100,000 and not more than 150,000, for continuing boards of assessors to meet annually and perform the duties imposed upon boards of assessors of real estate assessments by general law<\/span>, and relating to other connected matters, is incorporated in this Code by this reference. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nACTS AUTHORIZING, IN CERTAIN CITIES AND COUNTIES, PROVISION FOR THE ANNUAL\nGENERAL REASSESSMENT OF REAL ESTATE AND EQUALIZATION OF ASSESSMENTS, BY\nCONTINUING ASSESSORS, CONFERRING UPON ASSESSORS CERTAIN DUTIES OF COMMISSIONERS\nOF THE REVENUE, ETC (\u00a7 58.1-3260)\n\nThe following acts are continued in effect as amended from time to time:\n\n1. Chapter 261 of the Acts of Assembly of 1936, approved March 25, 1936, as\namended by Chapter 64 of the Acts of Assembly of 1938, approved March 4, 1938,\nChapter 234 of the Acts of Assembly of 1942, approved March 14, 1942, Chapter\n422 of the Acts of Assembly of 1950, Chapter 339 of the Acts of Assembly of\n1958, and Chapter 1036 of the Acts of Assembly of 2003, authorizing provision\nfor the annual general reassessment of real estate and the election of assessors\nin cities of more than 175,000; transferring to the assessors in such cities the\nduties in regard to the assessment of real estate formerly devolved upon the\ncommissioners of the revenue; repealing all provisions of law relating to the\nequalization of real estate assessments insofar as they applied to such cities;\nand relating to other connected matters.\n\n2. Chapter 29 of the Acts of Assembly of 1947, approved January 29, 1947,\nauthorizing provision for the annual general reassessment of real estate, the\nappointment of assessors, and the appointment of boards of review, in cities of\nnot less than 125,000 nor more than 190,000; conferring on such boards of review\nthe powers exercised by boards of equalization; and relating to other connected\nmatters.\n\n3. Chapter 211 of the Acts of Assembly of 1944, amended by Chapter 167 of the\nActs of Assembly of 1946 (Repealed by Acts of Assembly of 1952, Chapter 636).\n\n4. Chapter 65 of the Acts of Assembly of 1944, approved February 26, 1944, as\namended by Chapter 80 of the Acts of Assembly of 1954, and Chapter 624 of the\nActs of Assembly of 1968, authorizing, in cities of not less than 40,000 nor\nmore than 50,000, provision for the general reassessment of real estate and\nequalization of assessments every one, two, three or four years, and the\nappointment of assessors to perform these duties; conferring on the assessors\ncertain duties formerly imposed upon commissioners of the revenue; and relating\nto other connected matters.\n\n5. Chapter 17 of the Acts of Assembly of 1947, approved January 29, 1947, as\namended by Chapter 29 of the Acts of Assembly of 1952, Ex. Sess., authorizing,\nin cities having a population of not less than 30,000 nor more than 31,000,\nprovision for the annual general reassessment of real estate and equalization of\nassessments, and the appointment of assessors to perform these duties;\nconferring on the assessors certain duties formerly imposed upon commissioners\nof the revenue; and relating to other connected matters.\n\n6. Chapter 146 of the Acts of Assembly of 1942, approved March 9, 1942,\nauthorizing, in any city adjoining a county having a density of more than 1,000\nper square mile, provision for the annual general reassessment of real estate\nand equalization of assessments, and the appointment of assessors to perform\nthese duties; conferring on the assessors certain duties formerly imposed upon\ncommissioners of the revenue; and relating to other connected matters.\n\n7. Chapter 189 of the Acts of Assembly of 1946, approved March 15, 1946, as\namended by Chapter 325 of the Acts of Assembly of 1950, authorizing, in any\ncounty adjoining a county having a population density of 1,000 or more per\nsquare mile, provision for the annual general reassessment of real estate and\nequalization of assessments, and the appointment of assessors to perform these\nduties; conferring on the assessors certain duties formerly imposed upon\ncommissioners of the revenue; and relating to other connected matters.\n\n8. Chapter 237 of the Acts of Assembly of 1942, amended by Chapter 44 of the\nActs of Assembly of 1946 and Chapter 59 of the Acts of Assembly of 1948.\n\n9. Chapter 345 of the Acts of Assembly of 1942, approved March 31, 1942,\nauthorizing, in any county adjoining a city of more than 190,000, and any county\nwith an area of less than 70 square miles of highland, provision for the annual\ngeneral reassessment of real estate and the equalization of assessments, and the\nappointment of assessors to perform such duties; conferring upon the assessors\ncertain duties imposed by general law on commissioners of the revenue; and\nrelating to other connected matters.\n\n10. Chapter 237 of the Acts of Assembly of 1946, approved March 25, 1946,\nauthorizing, in counties having an area of more than 135 square miles but less\nthan 152 square miles, and a population of more than 4,000 but less than 8,000,\nprovision for boards for the annual general reassessment of real estate and\nequalization of assessments; conferring on the assessors certain duties imposed\nby general law upon commissioners of the revenue; and relating to other\nconnected matters.\n\n11. Chapter 85 of the Acts of Assembly of 1948, approved March 3, 1948, codified\nin Michie Supplement 1948 as Tax Code § 348b, as amended by Chapter 266 of\nthe Acts of Assembly of 1952, providing, in counties of not more than 30,000\nadjoining cities of not less than 100,000 and not more than 150,000, for\ncontinuing boards of assessors to meet annually and perform the duties imposed\nupon boards of assessors of real estate assessments by general law, and relating\nto other connected matters, is incorporated in this Code by this reference.\n\nHISTORY: Code 1950, \u00a7 58-769; 1984, c. 675; 2003, c. 1036; 2011, c. 851.","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}}