{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3275.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3275.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3275.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3275.html"}],"law_id":73107,"edition_id":1,"section_id":73107,"structure_id":14658,"section_number":"58.1-3275","catch_line":"By whom reassessment made in cities and counties","history":"Code 1950, \u00a7 58-786; 1976, c. 676; 1979, c. 577; 1983, c. 304; 1984, c. 675; 1985, c. 221; 1988, c. 896; 1994, c. 210; 2008, c. 540.","full_text":"Every general reassessment of real estate in a city or county shall be made by (i) a professional assessor appointed by the governing body, who is either an employee qualified by the Department or an independent contractor holding valid certification issued by the Department; or (ii) a board of assessors of not fewer than three members, with not more than one member from each district for the election of a member of the governing body within such city or county appointed by the governing body. The assessors shall be designated on or after July 1 in the year immediately preceding the year in which the general reassessment of real estate is required to be made.","order_by":null,"text":{"0":{"id":263255,"text":"Every general reassessment of real estate in a city or county shall be made by (i) a professional assessor appointed by the governing body, who is either an employee qualified by the Department or an independent contractor holding valid certification issued by the Department; or (ii) a board of assessors of not fewer than three members, with not more than one member from each district for the election of a member of the governing body within such city or county appointed by the governing body. The assessors shall be designated on or after July 1 in the year immediately preceding the year in which the general reassessment of real estate is required to be made.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3275\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 8 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 1976, chapter 676; in 1979, chapter 577; in 1983, chapter 304; in 1984, chapter 675; in 1985, chapter 221; in 1988, chapter 896; in 1994, chapter 210<\/a>; 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":false,"permalink":{"id":257513,"object_type":"law","relational_id":73107,"identifier":"58.1-3275","token":"58.1\/III\/32\/6\/58.1-3275","url":"\/58.1-3275\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3275\/","token":"58.1\/III\/32\/6\/58.1-3275","dublin_core":{"Title":"By whom reassessment made in cities and counties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3275","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Every general reassessment of real estate in a city or county shall be made by (i) a professional assessor appointed by the governing body, who is either an employee qualified by the Department<\/span> or an independent contractor holding valid certification issued by the Department<\/span>; or (ii) a board of assessors of not fewer than three members, with not more than one member from each district for the election of a member of the governing body within such city or county appointed by the governing body. The assessors shall be designated on or after July 1 in the year immediately preceding the year in which the general reassessment of real estate is required to be made.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nBY WHOM REASSESSMENT MADE IN CITIES AND COUNTIES (\u00a7 58.1-3275)\n\nEvery general reassessment of real estate in a city or county shall be made by\n(i) a professional assessor appointed by the governing body, who is either an\nemployee qualified by the Department or an independent contractor holding valid\ncertification issued by the Department; or (ii) a board of assessors of not\nfewer than three members, with not more than one member from each district for\nthe election of a member of the governing body within such city or county\nappointed by the governing body. The assessors shall be designated on or after\nJuly 1 in the year immediately preceding the year in which the general\nreassessment of real estate is required to be made.\n\nHISTORY: Code 1950, \u00a7 58-786; 1976, c. 676; 1979, c. 577; 1983, c. 304; 1984,\nc. 675; 1985, c. 221; 1988, c. 896; 1994, c. 210; 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}}