{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3270.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3270.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3270.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3270.html"}],"law_id":84126,"edition_id":1,"section_id":84126,"structure_id":14658,"section_number":"58.1-3270","catch_line":"Annual or biennial assessment and equalization by commissioner of revenue","history":"Code 1950, \u00a7 58-769.2; 1966, c. 84; 1979, c. 577; 1984, c. 675.","full_text":"The governing body of any county or city may, by resolution duly adopted, in lieu of the method now prescribed by law, provide for the annual assessment and equalization of real estate for local taxation, or the biennial assessment as authorized by \u00a7 58.1-3253, by the commissioner of the revenue. No commissioner of the revenue without his consent shall be required to make an annual or biennial assessment and equalization of real estate for local taxation as provided in \u00a7 58.1-3253 B, and if made, all costs incurred shall be borne by the county or city.","order_by":null,"text":{"0":{"id":301512,"text":"The governing body of any county or city may, by resolution duly adopted, in lieu of the method now prescribed by law, provide for the annual assessment and equalization of real estate for local taxation, or the biennial assessment as authorized by \u00a7 58.1-3253, by the commissioner of the revenue. No commissioner of the revenue without his consent shall be required to make an annual or biennial assessment and equalization of real estate for local taxation as provided in \u00a7 58.1-3253 B, and if made, all costs incurred shall be borne by the county or city.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14658,"edition_id":1,"name":"Who Performs Reassessment\/Assessment","identifier":"6","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:49:11","date_modified":"2026-06-26 03:49:11","permalink":{"id":257491,"object_type":"structure","relational_id":14658,"identifier":"6","token":"58.1\/III\/32\/6","url":"\/58.1\/III\/32\/6\/","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":84126,"structure_id":14658,"section_number":"58.1-3270","catch_line":"Annual or biennial assessment and equalization by commissioner of revenue","url":"\/58.1-3270\/","token":"58.1\/III\/32\/6\/58.1-3270","metadata":false},{"id":76768,"structure_id":14658,"section_number":"58.1-3271","catch_line":"Appointment of board of assessors and real estate appraiser or board of equalization in counties and cities","url":"\/58.1-3271\/","token":"58.1\/III\/32\/6\/58.1-3271","metadata":false},{"id":56239,"structure_id":14658,"section_number":"58.1-3272","catch_line":"How assessments made by board or assessor","url":"\/58.1-3272\/","token":"58.1\/III\/32\/6\/58.1-3272","metadata":false},{"id":84197,"structure_id":14658,"section_number":"58.1-3273","catch_line":"Reserved","url":"\/58.1-3273\/","token":"58.1\/III\/32\/6\/58.1-3273","metadata":false},{"id":71897,"structure_id":14658,"section_number":"58.1-3274","catch_line":"Establishment of department of real estate assessment; joint departments","url":"\/58.1-3274\/","token":"58.1\/III\/32\/6\/58.1-3274","metadata":false},{"id":73107,"structure_id":14658,"section_number":"58.1-3275","catch_line":"By whom reassessment made in cities and counties","url":"\/58.1-3275\/","token":"58.1\/III\/32\/6\/58.1-3275","metadata":false},{"id":77487,"structure_id":14658,"section_number":"58.1-3276","catch_line":"Qualifications of assessors and appraisers; removal and appointment of substitute","url":"\/58.1-3276\/","token":"58.1\/III\/32\/6\/58.1-3276","metadata":false},{"id":81476,"structure_id":14658,"section_number":"58.1-3277","catch_line":"Forms for general reassessment of real estate in counties, cities and towns","url":"\/58.1-3277\/","token":"58.1\/III\/32\/6\/58.1-3277","metadata":false},{"id":68245,"structure_id":14658,"section_number":"58.1-3278","catch_line":"Department to render assistance","url":"\/58.1-3278\/","token":"58.1\/III\/32\/6\/58.1-3278","metadata":false}],"next_section":{"id":76768,"structure_id":14658,"section_number":"58.1-3271","catch_line":"Appointment of board of assessors and real estate appraiser or board of equalization in counties and cities","url":"\/58.1-3271\/","token":"58.1\/III\/32\/6\/58.1-3271","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3270\/","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 1966, chapter 84; in 1979, chapter 577; in 1984, chapter 675.<\/p>","references":[{"id":76768,"section_number":"58.1-3271","catch_line":"Appointment of board of assessors and real estate appraiser or board of equalization in counties and cities","order_by":null,"url":"\/58.1-3271\/"},{"id":71897,"section_number":"58.1-3274","catch_line":"Establishment of department of real estate assessment; joint departments","order_by":null,"url":"\/58.1-3274\/"},{"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":[{"id":59031,"section_number":"58.1-3253","catch_line":"Biennial general reassessments; annual or biennial assessment","order_by":null,"url":"\/58.1-3253\/"}],"permalink":{"id":257493,"object_type":"law","relational_id":84126,"identifier":"58.1-3270","token":"58.1\/III\/32\/6\/58.1-3270","url":"\/58.1-3270\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3270\/","token":"58.1\/III\/32\/6\/58.1-3270","dublin_core":{"Title":"Annual or biennial assessment and equalization by commissioner of revenue","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3270","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The governing body of any county or city may, by resolution duly adopted, in lieu of the method now prescribed by <span class=\"dictionary\">law<\/span>, provide for the annual assessment and equalization of real estate for local taxation, or the biennial assessment as authorized by \u00a7&nbsp;<a class=\"law\" title=\"Biennial general reassessments; annual or biennial assessment\" href=\"\/58.1-3253\/\">58.1-3253<\/a>, by the commissioner of the revenue. No commissioner of the revenue without his consent shall be required to make an annual or biennial assessment and equalization of real estate for local taxation as provided in \u00a7&nbsp;<a class=\"law\" title=\"Biennial general reassessments; annual or biennial assessment\" href=\"\/58.1-3253\/\">58.1-3253<\/a> B, and if made, all costs incurred shall be borne by the county or city.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nANNUAL OR BIENNIAL ASSESSMENT AND EQUALIZATION BY COMMISSIONER OF REVENUE (\u00a7\n58.1-3270)\n\nThe governing body of any county or city may, by resolution duly adopted, in\nlieu of the method now prescribed by law, provide for the annual assessment and\nequalization of real estate for local taxation, or the biennial assessment as\nauthorized by \u00a7 58.1-3253, by the commissioner of the revenue. No commissioner\nof the revenue without his consent shall be required to make an annual or\nbiennial assessment and equalization of real estate for local taxation as\nprovided in \u00a7 58.1-3253 B, and if made, all costs incurred shall be borne by\nthe county or city.\n\nHISTORY: Code 1950, \u00a7 58-769.2; 1966, c. 84; 1979, c. 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}}