{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3272.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3272.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3272.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3272.html"}],"law_id":56239,"edition_id":1,"section_id":56239,"structure_id":14658,"section_number":"58.1-3272","catch_line":"How assessments made by board or assessor","history":"Code 1950, \u00a7 58-776.2; 1950, p. 700; 1979, c. 577; 1984, c. 675.","full_text":"Assessments made by the board of real estate assessors or real estate assessor shall be made in the same manner and on the same basis as is provided by general law, and the members of any board so appointed shall have the same powers and be charged with the same duties as the persons appointed according to the provisions of \u00a7 58.1-3276.","order_by":null,"text":{"0":{"id":205998,"text":"Assessments made by the board of real estate assessors or real estate assessor shall be made in the same manner and on the same basis as is provided by general law, and the members of any board so appointed shall have the same powers and be charged with the same duties as the persons appointed according to the provisions of \u00a7 58.1-3276.","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}],"previous_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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3272\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1979, chapter 577; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":77487,"section_number":"58.1-3276","catch_line":"Qualifications of assessors and appraisers; removal and appointment of substitute","order_by":null,"url":"\/58.1-3276\/"}],"permalink":{"id":257501,"object_type":"law","relational_id":56239,"identifier":"58.1-3272","token":"58.1\/III\/32\/6\/58.1-3272","url":"\/58.1-3272\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3272\/","token":"58.1\/III\/32\/6\/58.1-3272","dublin_core":{"Title":"How assessments made by board or assessor","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3272","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Assessments made by the board of real estate assessors or real estate assessor shall be made in the same manner and on the same basis as is provided by general <span class=\"dictionary\">law<\/span>, and the members of any board so appointed shall have the same powers and be charged with the same duties as the persons appointed according to the provisions of \u00a7&nbsp;<a class=\"law\" title=\"Qualifications of assessors and appraisers; removal and appointment of substitute\" href=\"\/58.1-3276\/\">58.1-3276<\/a>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nHOW ASSESSMENTS MADE BY BOARD OR ASSESSOR (\u00a7 58.1-3272)\n\nAssessments made by the board of real estate assessors or real estate assessor\nshall be made in the same manner and on the same basis as is provided by general\nlaw, and the members of any board so appointed shall have the same powers and be\ncharged with the same duties as the persons appointed according to the\nprovisions of \u00a7 58.1-3276.\n\nHISTORY: Code 1950, \u00a7 58-776.2; 1950, p. 700; 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}}