{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3271.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3271.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3271.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3271.html"}],"law_id":76768,"edition_id":1,"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","history":"Code 1950, \u00a7\u00a7 58-769.3, 58-776.3, 58-788; 1950, p. 701; 1968, c. 631; 1979, c. 577; 1984, c. 675; 2008, c. 540.","full_text":"A\n\nIn the event the commissioner of revenue, pursuant to the provisions of § 58.1-3270, will not consent to make an annual or biennial assessment and equalization of real estate for local taxation in any county or city, the governing body thereof may appoint a board of real estate assessors consisting of three members, who shall be initially appointed as follows: one for a term of one year, one for a term of two years and one for a term of three years. As the terms of the initial appointees expire, their successors shall be appointed for terms of three years each. The compensation of the members of the board shall be fixed by the governing body, who shall also provide necessary clerical and other assistance to the board. The board shall assess all real estate within the county or city on an annual or biennial basis and transfer such assessment to the commissioner of revenue. Prior to transferring the final assessment to the commissioner of the revenue, the board shall give any real property owner whose property has been assessed an opportunity to be heard.B\n\nThe governing body of any such county or city may appoint a real estate appraiser either (i) an employee who qualified by the Department or (ii) an independent contractor who holds a valid certification issued by the Department to perform the actual function of determining value for real estate in the county or city for use by the board of assessors. Such appraiser may serve in lieu of the board of assessors provided for in subsection A, in which event he shall assess all real estate within the county or city on an annual or biennial basis and transfer such assessment to the commissioner of the revenue. In the event such appraiser is in addition to the board of assessors, he shall assemble information concerning real property in the county or city at the request of such board of real estate assessors and prepare and preserve all records of the board including the minutes of its meetings. The appraiser’s compensation shall be fixed by the governing body.","order_by":null,"text":{"0":{"id":275686,"text":"In the event the commissioner of revenue, pursuant to the provisions of § 58.1-3270, will not consent to make an annual or biennial assessment and equalization of real estate for local taxation in any county or city, the governing body thereof may appoint a board of real estate assessors consisting of three members, who shall be initially appointed as follows: one for a term of one year, one for a term of two years and one for a term of three years. As the terms of the initial appointees expire, their successors shall be appointed for terms of three years each. The compensation of the members of the board shall be fixed by the governing body, who shall also provide necessary clerical and other assistance to the board. The board shall assess all real estate within the county or city on an annual or biennial basis and transfer such assessment to the commissioner of revenue. Prior to transferring the final assessment to the commissioner of the revenue, the board shall give any real property owner whose property has been assessed an opportunity to be heard.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":275687,"text":"The governing body of any such county or city may appoint a real estate appraiser either (i) an employee who qualified by the Department or (ii) an independent contractor who holds a valid certification issued by the Department to perform the actual function of determining value for real estate in the county or city for use by the board of assessors. Such appraiser may serve in lieu of the board of assessors provided for in subsection A, in which event he shall assess all real estate within the county or city on an annual or biennial basis and transfer such assessment to the commissioner of the revenue. In the event such appraiser is in addition to the board of assessors, he shall assemble information concerning real property in the county or city at the request of such board of real estate assessors and prepare and preserve all records of the board including the minutes of its meetings. The appraiser’s compensation shall be fixed by the governing body.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3271\/","history_text":"

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 1968, chapter 631; in 1979, chapter 577; in 1984, chapter 675; in 2008, chapter 540<\/a>.<\/p>","references":[{"id":55811,"section_number":"58.1-3250","catch_line":"General reassessment in cities","order_by":null,"url":"\/58.1-3250\/"}],"refers_to":[{"id":84126,"section_number":"58.1-3270","catch_line":"Annual or biennial assessment and equalization by commissioner of revenue","order_by":null,"url":"\/58.1-3270\/"}],"permalink":{"id":257497,"object_type":"law","relational_id":76768,"identifier":"58.1-3271","token":"58.1\/III\/32\/6\/58.1-3271","url":"\/58.1-3271\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3271\/","token":"58.1\/III\/32\/6\/58.1-3271","dublin_core":{"Title":"Appointment of board of assessors and real estate appraiser or board of equalization in counties and cities","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3271","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> In the event the commissioner of revenue, pursuant to the provisions of § 58.1-3270<\/a>, will not consent to make an annual or biennial assessment and equalization of real estate for local taxation in any county or city, the governing body thereof may appoint a board of real estate assessors consisting of three members, who shall be initially appointed as follows: one for a term of one year, one for a term of two years and one for a term of three years. As the terms of the initial appointees expire, their successors shall be appointed for terms of three years each. The compensation of the members of the board shall be fixed by the governing body, who shall also provide necessary clerical and other assistance to the board. The board shall assess all real estate within the county or city on an annual or biennial basis and transfer such assessment to the commissioner of revenue. Prior to transferring the final assessment to the commissioner of the revenue, the board shall give any real property owner whose property has been assessed an opportunity to be heard. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The governing body of any such county or city may appoint a real estate appraiser either (i) an employee who qualified by the Department<\/span> or (ii) an independent contractor who holds a valid certification issued by the Department<\/span> to perform the actual function of determining value for real estate in the county or city for use by the board of assessors. Such appraiser may serve in lieu of the board of assessors provided for in subsection A, in which event he shall assess all real estate within the county or city on an annual or biennial basis and transfer such assessment to the commissioner of the revenue. In the event such appraiser is in addition to the board of assessors, he shall assemble information concerning real property in the county or city at the request of such board of real estate assessors and prepare and preserve all records of the board including the minutes of its meetings. The appraiser’s compensation shall be fixed by the governing body. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPOINTMENT OF BOARD OF ASSESSORS AND REAL ESTATE APPRAISER OR BOARD OF\nEQUALIZATION IN COUNTIES AND CITIES (\u00a7 58.1-3271)\n\nA. In the event the commissioner of revenue, pursuant to the provisions of\n§ 58.1-3270, will not consent to make an annual or biennial assessment and\nequalization of real estate for local taxation in any county or city, the\ngoverning body thereof may appoint a board of real estate assessors consisting\nof three members, who shall be initially appointed as follows: one for a term of\none year, one for a term of two years and one for a term of three years. As the\nterms of the initial appointees expire, their successors shall be appointed for\nterms of three years each. The compensation of the members of the board shall be\nfixed by the governing body, who shall also provide necessary clerical and other\nassistance to the board. The board shall assess all real estate within the\ncounty or city on an annual or biennial basis and transfer such assessment to\nthe commissioner of revenue. Prior to transferring the final assessment to the\ncommissioner of the revenue, the board shall give any real property owner whose\nproperty has been assessed an opportunity to be heard.\n\nB. The governing body of any such county or city may appoint a real estate\nappraiser either (i) an employee who qualified by the Department or (ii) an\nindependent contractor who holds a valid certification issued by the Department\nto perform the actual function of determining value for real estate in the\ncounty or city for use by the board of assessors. Such appraiser may serve in\nlieu of the board of assessors provided for in subsection A, in which event he\nshall assess all real estate within the county or city on an annual or biennial\nbasis and transfer such assessment to the commissioner of the revenue. In the\nevent such appraiser is in addition to the board of assessors, he shall assemble\ninformation concerning real property in the county or city at the request of\nsuch board of real estate assessors and prepare and preserve all records of the\nboard including the minutes of its meetings. The appraiser’s compensation\nshall be fixed by the governing body.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-769.3, 58-776.3, 58-788; 1950, p. 701; 1968, c. 631;\n1979, c. 577; 1984, c. 675; 2008, c. 540.","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}}