{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3371.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3371.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3371.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3371.html"}],"law_id":84935,"edition_id":1,"section_id":84935,"structure_id":15054,"section_number":"58.1-3371","catch_line":"Appointment in counties with county executive or county manager form of government","history":"Code 1950, \u00a7 58-897; 1950, p. 851; 1979, c. 577; 1983, c. 304; 1984, c. 675; 1995, c. 24; 2011, c. 10; 2014, c. 19.","full_text":"Unless the county has a permanent board of equalization appointed according to law, the board of supervisors or other governing body of any county operating under the county executive form of government, or the county manager form of organization and government provided for in Chapter 5 (\u00a7 15.2-500 et seq.) or Chapter 6 (\u00a7 15.2-600 et seq.) of Title 15.2, shall for the year following any year a general reassessment or annual or biennial assessment is conducted create and appoint for the county a board of equalization of real estate assessments. For any county operating under the county executive form of government, the board shall be composed of not less than three nor more than the number of districts for the election of members of the board of supervisors in the county. In addition to such members, at the request of the local governing body, the circuit court for the locality may appoint not more than two alternate members. The qualifications, terms, and compensation of alternate members shall be the same as those of regular members. A regular member when he knows he will be absent from or will have to abstain from any proceeding at a meeting shall notify the chairman of the board of equalization at least 24 hours prior to the meeting of such fact. The chairman may select an alternate to serve in the absent or abstaining member’s place and the records of the board shall so note. Such alternate member may vote on any proceeding in which a regular member is absent or abstains. A regular member shall have the right to apply to the board of equalization for relief the same as any other taxpayer. If a regular member applies for relief, and one or more alternate members has been appointed pursuant to this section, then the chairman shall appoint an alternate member to hear and vote on such regular member’s application for relief. If the chairman applies for relief, then the vice chairman shall appoint an alternate member to hear and vote on the chairman’s application for relief.\n\t\tThe terms of the regular and alternate members of any board so appointed shall expire on December 31 of the year in which they are appointed. Members of any board shall have the qualifications prescribed by \u00a7 58.1-3374 and shall conduct their business as required by \u00a7 58.1-3378.","order_by":null,"text":{"0":{"id":304334,"text":"Unless the county has a permanent board of equalization appointed according to law, the board of supervisors or other governing body of any county operating under the county executive form of government, or the county manager form of organization and government provided for in Chapter 5 (\u00a7 15.2-500 et seq.) or Chapter 6 (\u00a7 15.2-600 et seq.) of Title 15.2, shall for the year following any year a general reassessment or annual or biennial assessment is conducted create and appoint for the county a board of equalization of real estate assessments. For any county operating under the county executive form of government, the board shall be composed of not less than three nor more than the number of districts for the election of members of the board of supervisors in the county. In addition to such members, at the request of the local governing body, the circuit court for the locality may appoint not more than two alternate members. The qualifications, terms, and compensation of alternate members shall be the same as those of regular members. A regular member when he knows he will be absent from or will have to abstain from any proceeding at a meeting shall notify the chairman of the board of equalization at least 24 hours prior to the meeting of such fact. The chairman may select an alternate to serve in the absent or abstaining member’s place and the records of the board shall so note. Such alternate member may vote on any proceeding in which a regular member is absent or abstains. A regular member shall have the right to apply to the board of equalization for relief the same as any other taxpayer. If a regular member applies for relief, and one or more alternate members has been appointed pursuant to this section, then the chairman shall appoint an alternate member to hear and vote on such regular member’s application for relief. If the chairman applies for relief, then the vice chairman shall appoint an alternate member to hear and vote on the chairman’s application for relief.\n\t\tThe terms of the regular and alternate members of any board so appointed shall expire on December 31 of the year in which they are appointed. Members of any board shall have the qualifications prescribed by \u00a7 58.1-3374 and shall conduct their business as required by \u00a7 58.1-3378.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15054,"edition_id":1,"name":"Boards of Equalization","identifier":"14","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:51:48","date_modified":"2026-06-26 03:51:48","permalink":{"id":257007,"object_type":"structure","relational_id":15054,"identifier":"14","token":"58.1\/III\/32\/14","url":"\/58.1\/III\/32\/14\/","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":83864,"structure_id":15054,"section_number":"58.1-3370","catch_line":"Appointment","url":"\/58.1-3370\/","token":"58.1\/III\/32\/14\/58.1-3370","metadata":false},{"id":84935,"structure_id":15054,"section_number":"58.1-3371","catch_line":"Appointment in counties with county executive or county manager form of government","url":"\/58.1-3371\/","token":"58.1\/III\/32\/14\/58.1-3371","metadata":false},{"id":68274,"structure_id":15054,"section_number":"58.1-3372","catch_line":"Repealed","url":"\/58.1-3372\/","token":"58.1\/III\/32\/14\/58.1-3372","metadata":false},{"id":66080,"structure_id":15054,"section_number":"58.1-3373","catch_line":"Permanent board of equalization","url":"\/58.1-3373\/","token":"58.1\/III\/32\/14\/58.1-3373","metadata":false},{"id":58158,"structure_id":15054,"section_number":"58.1-3373.1","catch_line":"City may elect to provide for board of equalization","url":"\/58.1-3373.1\/","token":"58.1\/III\/32\/14\/58.1-3373.1","metadata":false},{"id":64967,"structure_id":15054,"section_number":"58.1-3374","catch_line":"Qualifications of members; vacancies","url":"\/58.1-3374\/","token":"58.1\/III\/32\/14\/58.1-3374","metadata":false},{"id":57395,"structure_id":15054,"section_number":"58.1-3375","catch_line":"Compensation of members","url":"\/58.1-3375\/","token":"58.1\/III\/32\/14\/58.1-3375","metadata":false},{"id":73651,"structure_id":15054,"section_number":"58.1-3376","catch_line":"Organization and assistants; legal assistance","url":"\/58.1-3376\/","token":"58.1\/III\/32\/14\/58.1-3376","metadata":false},{"id":82893,"structure_id":15054,"section_number":"58.1-3377","catch_line":"Use of land books","url":"\/58.1-3377\/","token":"58.1\/III\/32\/14\/58.1-3377","metadata":false},{"id":74684,"structure_id":15054,"section_number":"58.1-3378","catch_line":"Sittings; notices thereof","url":"\/58.1-3378\/","token":"58.1\/III\/32\/14\/58.1-3378","metadata":false},{"id":63255,"structure_id":15054,"section_number":"58.1-3379","catch_line":"Hearing complaints and equalizing assessments","url":"\/58.1-3379\/","token":"58.1\/III\/32\/14\/58.1-3379","metadata":false},{"id":79877,"structure_id":15054,"section_number":"58.1-3380","catch_line":"Taxpayer or local authorities may apply for equalization","url":"\/58.1-3380\/","token":"58.1\/III\/32\/14\/58.1-3380","metadata":false},{"id":70334,"structure_id":15054,"section_number":"58.1-3381","catch_line":"Action of board; notice required before increase made","url":"\/58.1-3381\/","token":"58.1\/III\/32\/14\/58.1-3381","metadata":false},{"id":67131,"structure_id":15054,"section_number":"58.1-3382","catch_line":"Appeal","url":"\/58.1-3382\/","token":"58.1\/III\/32\/14\/58.1-3382","metadata":false},{"id":61917,"structure_id":15054,"section_number":"58.1-3383","catch_line":"Omitted real estate and duplicate assessments","url":"\/58.1-3383\/","token":"58.1\/III\/32\/14\/58.1-3383","metadata":false},{"id":81513,"structure_id":15054,"section_number":"58.1-3384","catch_line":"Minutes and copies of orders","url":"\/58.1-3384\/","token":"58.1\/III\/32\/14\/58.1-3384","metadata":false},{"id":69876,"structure_id":15054,"section_number":"58.1-3385","catch_line":"Commissioner to make changes ordered; when order exonerates taxpayer","url":"\/58.1-3385\/","token":"58.1\/III\/32\/14\/58.1-3385","metadata":false},{"id":79153,"structure_id":15054,"section_number":"58.1-3386","catch_line":"Power of boards to send for persons and papers","url":"\/58.1-3386\/","token":"58.1\/III\/32\/14\/58.1-3386","metadata":false},{"id":59974,"structure_id":15054,"section_number":"58.1-3387","catch_line":"Penalty for failure to obey summons","url":"\/58.1-3387\/","token":"58.1\/III\/32\/14\/58.1-3387","metadata":false},{"id":82673,"structure_id":15054,"section_number":"58.1-3388","catch_line":"In counties not having general reassessment, or annual or biennial assessment, taxes to be extended on basis of last equalization made","url":"\/58.1-3388\/","token":"58.1\/III\/32\/14\/58.1-3388","metadata":false},{"id":68316,"structure_id":15054,"section_number":"58.1-3389","catch_line":"Article not applicable to real estate assessable by Corporation Commission or Department","url":"\/58.1-3389\/","token":"58.1\/III\/32\/14\/58.1-3389","metadata":false}],"previous_section":{"id":83864,"structure_id":15054,"section_number":"58.1-3370","catch_line":"Appointment","url":"\/58.1-3370\/","token":"58.1\/III\/32\/14\/58.1-3370","metadata":false},"next_section":{"id":68274,"structure_id":15054,"section_number":"58.1-3372","catch_line":"Repealed","url":"\/58.1-3372\/","token":"58.1\/III\/32\/14\/58.1-3372","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3371\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 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 1983, chapter 304; in 1984, chapter 675; in 1995, chapter 24<\/a>; in 2011, chapter 10<\/a>; in 2014, chapter 19<\/a>.<\/p>","references":[{"id":83864,"section_number":"58.1-3370","catch_line":"Appointment","order_by":null,"url":"\/58.1-3370\/"},{"id":66080,"section_number":"58.1-3373","catch_line":"Permanent board of equalization","order_by":null,"url":"\/58.1-3373\/"},{"id":64967,"section_number":"58.1-3374","catch_line":"Qualifications of members; vacancies","order_by":null,"url":"\/58.1-3374\/"}],"refers_to":[{"id":66591,"section_number":"15.2-500","catch_line":"Title of form; applicability of chapter","order_by":null,"url":"\/15.2-500\/"},{"id":73359,"section_number":"15.2-600","catch_line":"Designation of form; applicability of chapter","order_by":null,"url":"\/15.2-600\/"},{"id":64967,"section_number":"58.1-3374","catch_line":"Qualifications of members; vacancies","order_by":null,"url":"\/58.1-3374\/"},{"id":74684,"section_number":"58.1-3378","catch_line":"Sittings; notices thereof","order_by":null,"url":"\/58.1-3378\/"}],"permalink":{"id":257013,"object_type":"law","relational_id":84935,"identifier":"58.1-3371","token":"58.1\/III\/32\/14\/58.1-3371","url":"\/58.1-3371\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3371\/","token":"58.1\/III\/32\/14\/58.1-3371","dublin_core":{"Title":"Appointment in counties with county executive or county manager form of government","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3371","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Unless the county has a permanent board of equalization appointed according to law<\/span>, the board of supervisors or other governing body of any county operating under the county executive form of government, or the county manager form of organization and government provided for in Chapter 5 (\u00a7 15.2-500<\/a> et seq.) or Chapter 6 (\u00a7 15.2-600<\/a> et seq.) of Title 15.2, shall for the year following any year a general reassessment or annual or biennial assessment is conducted create and appoint for the county a board of equalization of real estate assessments. For any county operating under the county executive form of government, the board shall be composed of not less than three nor more than the number of districts for the election of members of the board of supervisors in the county. In addition to such members, at the request of the local governing body, the circuit<\/span> court<\/span> for the locality may appoint not more than two alternate members. The qualifications, terms, and compensation of alternate members shall be the same as those of regular members. A regular member when he knows he will be absent from or will have to abstain from any proceeding at a meeting shall notify the chairman of the board of equalization at least 24 hours prior to the meeting of such fact<\/span>. The chairman may select an alternate to serve in the absent or abstaining member’s place and the records of the board shall so note. Such alternate member may vote on any proceeding in which a regular member is absent or abstains. A regular member shall have the right to apply to the board of equalization for relief the same as any other taxpayer<\/span>. If a regular member applies for relief, and one or more alternate members has been appointed pursuant to this section, then the chairman shall appoint an alternate member to hear and vote on such regular member’s application for relief. If the chairman applies for relief, then the vice chairman shall appoint an alternate member to hear and vote on the chairman’s application for relief.\n\t\tThe terms of the regular and alternate members of any board so appointed shall expire on December 31 of the year in which they are appointed. Members of any board shall have the qualifications prescribed by \u00a7 58.1-3374<\/a> and shall conduct their business as required by \u00a7 58.1-3378<\/a>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPOINTMENT IN COUNTIES WITH COUNTY EXECUTIVE OR COUNTY MANAGER FORM OF\nGOVERNMENT (\u00a7 58.1-3371)\n\nUnless the county has a permanent board of equalization appointed according to\nlaw, the board of supervisors or other governing body of any county operating\nunder the county executive form of government, or the county manager form of\norganization and government provided for in Chapter 5 (\u00a7 15.2-500 et seq.) or\nChapter 6 (\u00a7 15.2-600 et seq.) of Title 15.2, shall for the year following any\nyear a general reassessment or annual or biennial assessment is conducted create\nand appoint for the county a board of equalization of real estate assessments.\nFor any county operating under the county executive form of government, the\nboard shall be composed of not less than three nor more than the number of\ndistricts for the election of members of the board of supervisors in the county.\nIn addition to such members, at the request of the local governing body, the\ncircuit court for the locality may appoint not more than two alternate members.\nThe qualifications, terms, and compensation of alternate members shall be the\nsame as those of regular members. A regular member when he knows he will be\nabsent from or will have to abstain from any proceeding at a meeting shall\nnotify the chairman of the board of equalization at least 24 hours prior to the\nmeeting of such fact. The chairman may select an alternate to serve in the\nabsent or abstaining member’s place and the records of the board shall so\nnote. Such alternate member may vote on any proceeding in which a regular member\nis absent or abstains. A regular member shall have the right to apply to the\nboard of equalization for relief the same as any other taxpayer. If a regular\nmember applies for relief, and one or more alternate members has been appointed\npursuant to this section, then the chairman shall appoint an alternate member to\nhear and vote on such regular member’s application for relief. If the\nchairman applies for relief, then the vice chairman shall appoint an alternate\nmember to hear and vote on the chairman’s application for relief.\n\t\tThe terms of the regular and alternate members of any board so appointed shall\nexpire on December 31 of the year in which they are appointed. Members of any\nboard shall have the qualifications prescribed by \u00a7 58.1-3374 and shall conduct\ntheir business as required by \u00a7 58.1-3378.\n\nHISTORY: Code 1950, \u00a7 58-897; 1950, p. 851; 1979, c. 577; 1983, c. 304; 1984,\nc. 675; 1995, c. 24; 2011, c. 10; 2014, c. 19.","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}}