{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3373.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3373.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3373.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3373.html"}],"law_id":66080,"edition_id":1,"section_id":66080,"structure_id":15054,"section_number":"58.1-3373","catch_line":"Permanent board of equalization","history":"Code 1950, \u00a7 58-898.1; 1979, c. 577; 1984, c. 675; 1989, c. 390; 1995, c. 24; 2011, c. 10; 2013, c. 548; 2014, c. 19.","full_text":"A\n\nAny county or city which uses the annual assessment method or the biennial assessment method authorized under § 58.1-3253 in lieu of periodic general assessments, may elect to create a permanent board of equalization in lieu of the board of equalization required under §§ 58.1-3370 and 58.1-3371. Such board shall consist of three or five members to be appointed by the circuit court of such county or city, or the circuit court having jurisdiction within such city, as follows: In the case of a three-member board, one member shall be appointed for a term of one year, one member shall be appointed for a term of two years, and one member shall be appointed for a term of three years. In the case of a five-member board, one member shall be appointed for a one-year term, one member shall be appointed for a two-year term, and three members shall be appointed for a three-year term. However, for any county operating under the county executive form of government, the number of members of the permanent board of equalization shall be no less than three nor more than the number of districts for the election of members of the board of supervisors in the county, and the members of the permanent board of equalization shall be appointed by the circuit court of such county for three-year terms. As the terms of the initial appointees expire, their successors shall be appointed for terms of three years. Members of such boards shall have the qualifications prescribed by § 58.1-3374, and shall conduct their business as required by § 58.1-3378. The compensation of the members of any such boards shall be fixed by the governing body.B\n\nIn addition to regular members appointed under subsection A, at the request of the local governing body, the circuit court for any locality may appoint one alternate member in the case of a three-member board and two alternate members in the case of a five-member board. The qualifications and compensation of alternate members shall be the same as those of regular members. In the case of a three-member board, the alternate shall be appointed for a two-year term. In the case of a five-member board, one alternate shall be appointed for a term of one year and one alternate shall be appointed for a term of two years. Thereafter, the terms for alternate members of five-member boards shall be for three-year terms.\n\t\t\tA 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.C\n\nNotwithstanding the provisions of subsections A and B concerning appointment of members and alternate members by the circuit court, the board of supervisors of Loudoun County may elect to appoint the members and alternate members of its board of equalization of real estate assessments.","order_by":null,"text":{"0":{"id":240079,"text":"Any county or city which uses the annual assessment method or the biennial assessment method authorized under § 58.1-3253 in lieu of periodic general assessments, may elect to create a permanent board of equalization in lieu of the board of equalization required under §§ 58.1-3370 and 58.1-3371. Such board shall consist of three or five members to be appointed by the circuit court of such county or city, or the circuit court having jurisdiction within such city, as follows: In the case of a three-member board, one member shall be appointed for a term of one year, one member shall be appointed for a term of two years, and one member shall be appointed for a term of three years. In the case of a five-member board, one member shall be appointed for a one-year term, one member shall be appointed for a two-year term, and three members shall be appointed for a three-year term. However, for any county operating under the county executive form of government, the number of members of the permanent board of equalization shall be no less than three nor more than the number of districts for the election of members of the board of supervisors in the county, and the members of the permanent board of equalization shall be appointed by the circuit court of such county for three-year terms. As the terms of the initial appointees expire, their successors shall be appointed for terms of three years. Members of such boards shall have the qualifications prescribed by § 58.1-3374, and shall conduct their business as required by § 58.1-3378. The compensation of the members of any such boards shall be fixed by the governing body.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":240080,"text":"In addition to regular members appointed under subsection A, at the request of the local governing body, the circuit court for any locality may appoint one alternate member in the case of a three-member board and two alternate members in the case of a five-member board. The qualifications and compensation of alternate members shall be the same as those of regular members. In the case of a three-member board, the alternate shall be appointed for a two-year term. In the case of a five-member board, one alternate shall be appointed for a term of one year and one alternate shall be appointed for a term of two years. Thereafter, the terms for alternate members of five-member boards shall be for three-year terms.\n\t\t\tA 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.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":240081,"text":"Notwithstanding the provisions of subsections A and B concerning appointment of members and alternate members by the circuit court, the board of supervisors of Loudoun County may elect to appoint the members and alternate members of its board of equalization of real estate assessments.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3373\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 7 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; in 1989, chapter 390; in 1995, chapter 24<\/a>; in 2011, chapter 10<\/a>; in 2013, chapter 548<\/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":64967,"section_number":"58.1-3374","catch_line":"Qualifications of members; vacancies","order_by":null,"url":"\/58.1-3374\/"}],"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\/"},{"id":83864,"section_number":"58.1-3370","catch_line":"Appointment","order_by":null,"url":"\/58.1-3370\/"},{"id":84935,"section_number":"58.1-3371","catch_line":"Appointment in counties with county executive or county manager form of government","order_by":null,"url":"\/58.1-3371\/"},{"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":257021,"object_type":"law","relational_id":66080,"identifier":"58.1-3373","token":"58.1\/III\/32\/14\/58.1-3373","url":"\/58.1-3373\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3373\/","token":"58.1\/III\/32\/14\/58.1-3373","dublin_core":{"Title":"Permanent board of equalization","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3373","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any county or city which uses the annual assessment method or the biennial assessment method authorized under § 58.1-3253<\/a> in lieu of periodic general assessments, may elect to create a permanent board of equalization in lieu of the board of equalization required under §§ 58.1-3370<\/a> and 58.1-3371<\/a>. Such board shall consist of three or five members to be appointed by the circuit<\/span> court<\/span> of such county or city, or the circuit<\/span> court<\/span> having jurisdiction<\/span> within such city, as follows: In the case of a three-member board, one member shall be appointed for a term of one year, one member shall be appointed for a term of two years, and one member shall be appointed for a term of three years. In the case of a five-member board, one member shall be appointed for a one-year term, one member shall be appointed for a two-year term, and three members shall be appointed for a three-year term. However, for any county operating under the county executive form of government, the number of members of the permanent board of equalization shall be no less than three nor more than the number of districts for the election of members of the board of supervisors in the county, and the members of the permanent board of equalization shall be appointed by the circuit<\/span> court<\/span> of such county for three-year terms. As the terms of the initial appointees expire, their successors shall be appointed for terms of three years. Members of such boards shall have the qualifications prescribed by § 58.1-3374<\/a>, and shall conduct their business as required by § 58.1-3378<\/a>. The compensation of the members of any such boards shall be fixed by the governing body. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In addition to regular members appointed under subsection A, at the request of the local governing body, the circuit<\/span> court<\/span> for any locality may appoint one alternate member in the case of a three-member board and two alternate members in the case of a five-member board. The qualifications and compensation of alternate members shall be the same as those of regular members. In the case of a three-member board, the alternate shall be appointed for a two-year term. In the case of a five-member board, one alternate shall be appointed for a term of one year and one alternate shall be appointed for a term of two years. Thereafter, the terms for alternate members of five-member boards shall be for three-year terms.\n\t\t\tA 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. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Notwithstanding the provisions of subsections A and B concerning appointment of members and alternate members by the circuit<\/span> court<\/span>, the board of supervisors of Loudoun County may elect to appoint the members and alternate members of its board of equalization of real estate assessments. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPERMANENT BOARD OF EQUALIZATION (\u00a7 58.1-3373)\n\nA. Any county or city which uses the annual assessment method or the biennial\nassessment method authorized under § 58.1-3253 in lieu of periodic general\nassessments, may elect to create a permanent board of equalization in lieu of\nthe board of equalization required under §§ 58.1-3370 and 58.1-3371.\nSuch board shall consist of three or five members to be appointed by the circuit\ncourt of such county or city, or the circuit court having jurisdiction within\nsuch city, as follows: In the case of a three-member board, one member shall be\nappointed for a term of one year, one member shall be appointed for a term of\ntwo years, and one member shall be appointed for a term of three years. In the\ncase of a five-member board, one member shall be appointed for a one-year term,\none member shall be appointed for a two-year term, and three members shall be\nappointed for a three-year term. However, for any county operating under the\ncounty executive form of government, the number of members of the permanent\nboard of equalization shall be no less than three nor more than the number of\ndistricts for the election of members of the board of supervisors in the county,\nand the members of the permanent board of equalization shall be appointed by the\ncircuit court of such county for three-year terms. As the terms of the initial\nappointees expire, their successors shall be appointed for terms of three years.\nMembers of such boards shall have the qualifications prescribed by §\n58.1-3374, and shall conduct their business as required by § 58.1-3378. The\ncompensation of the members of any such boards shall be fixed by the governing\nbody.\n\nB. In addition to regular members appointed under subsection A, at the request\nof the local governing body, the circuit court for any locality may appoint one\nalternate member in the case of a three-member board and two alternate members\nin the case of a five-member board. The qualifications and compensation of\nalternate members shall be the same as those of regular members. In the case of\na three-member board, the alternate shall be appointed for a two-year term. In\nthe case of a five-member board, one alternate shall be appointed for a term of\none year and one alternate shall be appointed for a term of two years.\nThereafter, the terms for alternate members of five-member boards shall be for\nthree-year terms.\n\t\t\tA regular member when he knows he will be absent from or will have to abstain\nfrom any proceeding at a meeting shall notify the chairman of the board of\nequalization at least 24 hours prior to the meeting of such fact. The chairman\nmay select an alternate to serve in the absent or abstaining member’s\nplace and the records of the board shall so note. Such alternate member may vote\non any proceeding in which a regular member is absent or abstains. A regular\nmember shall have the right to apply to the board of equalization for relief the\nsame as any other taxpayer. If a regular member applies for relief, and one or\nmore alternate members has been appointed pursuant to this section, then the\nchairman shall appoint an alternate member to hear and vote on such regular\nmember’s application for relief. If the chairman applies for relief, then\nthe vice chairman shall appoint an alternate member to hear and vote on the\nchairman’s application for relief.\n\nC. Notwithstanding the provisions of subsections A and B concerning appointment\nof members and alternate members by the circuit court, the board of supervisors\nof Loudoun County may elect to appoint the members and alternate members of its\nboard of equalization of real estate assessments.\n\nHISTORY: Code 1950, \u00a7 58-898.1; 1979, c. 577; 1984, c. 675; 1989, c. 390; 1995,\nc. 24; 2011, c. 10; 2013, c. 548; 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}}