{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3376.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3376.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3376.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3376.html"}],"law_id":73651,"edition_id":1,"section_id":73651,"structure_id":15054,"section_number":"58.1-3376","catch_line":"Organization and assistants; legal assistance","history":"Code 1950, \u00a7 58-901; 1984, c. 675; 1994, c. 509.","full_text":"A\n\nEvery board of equalization shall elect one of its members as chairman and another as secretary, and may employ necessary clerical and other assistants and call in advisors and fix their compensation, subject to the approval of the governing body of the county or city, to be paid out of the local treasury.B\n\nIn any city with a population of more than 100,000, when the board of equalization, in fulfilling its functions, desires legal advice, the board shall request such advice from the attorney for the city or county for which they were appointed.\n\t\t\tNotwithstanding any contrary provision of law, general or special, such attorney shall in a timely manner give his advice to the board.\n\t\t\tIf there is no such attorney or the attorney has a conflict, the board shall make a written request to the city or county governing body to employ an attorney to advise the board. The governing body shall respond in writing within ten days from receipt of such request.\n\t\t\tIf the governing body refuses to honor the board’s request, then the board shall apply to the circuit court that appointed it. The judge of such circuit court may authorize the employment of an attorney to advise the board and order that the attorney be paid out of the local treasury.","order_by":null,"text":{"0":{"id":264896,"text":"Every board of equalization shall elect one of its members as chairman and another as secretary, and may employ necessary clerical and other assistants and call in advisors and fix their compensation, subject to the approval of the governing body of the county or city, to be paid out of the local treasury.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":264897,"text":"In any city with a population of more than 100,000, when the board of equalization, in fulfilling its functions, desires legal advice, the board shall request such advice from the attorney for the city or county for which they were appointed.\n\t\t\tNotwithstanding any contrary provision of law, general or special, such attorney shall in a timely manner give his advice to the board.\n\t\t\tIf there is no such attorney or the attorney has a conflict, the board shall make a written request to the city or county governing body to employ an attorney to advise the board. The governing body shall respond in writing within ten days from receipt of such request.\n\t\t\tIf the governing body refuses to honor the board’s request, then the board shall apply to the circuit court that appointed it. The judge of such circuit court may authorize the employment of an attorney to advise the board and order that the attorney be paid out of the local treasury.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3376\/","history_text":"

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 1984, chapter 675; in 1994, chapter 509<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":257037,"object_type":"law","relational_id":73651,"identifier":"58.1-3376","token":"58.1\/III\/32\/14\/58.1-3376","url":"\/58.1-3376\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3376\/","token":"58.1\/III\/32\/14\/58.1-3376","dublin_core":{"Title":"Organization and assistants; legal assistance","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3376","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every board of equalization shall elect one of its members as chairman and another as secretary, and may employ necessary clerical and other assistants and call in advisors and fix their compensation, subject to the approval of the governing body of the county or city, to be paid out of the local treasury. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In any city with a population of more than 100,000, when the board of equalization, in fulfilling its functions, desires legal advice, the board shall request such advice from the attorney for the city or county for which they were appointed.\n\t\t\tNotwithstanding any contrary provision of law<\/span>, general or special, such attorney shall in a timely manner give his advice to the board.\n\t\t\tIf there is no such attorney or the attorney has a conflict, the board shall make a written request to the city or county governing body to employ an attorney to advise the board. The governing body shall respond in writing within ten days from receipt of such request.\n\t\t\tIf the governing body refuses to honor the board’s request, then the board shall apply to the circuit<\/span> court<\/span> that appointed it. The judge<\/span> of such circuit<\/span> court<\/span> may authorize the employment of an attorney to advise the board and order<\/span> that the attorney be paid out of the local treasury. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nORGANIZATION AND ASSISTANTS; LEGAL ASSISTANCE (\u00a7 58.1-3376)\n\nA. Every board of equalization shall elect one of its members as chairman and\nanother as secretary, and may employ necessary clerical and other assistants and\ncall in advisors and fix their compensation, subject to the approval of the\ngoverning body of the county or city, to be paid out of the local treasury.\n\nB. In any city with a population of more than 100,000, when the board of\nequalization, in fulfilling its functions, desires legal advice, the board shall\nrequest such advice from the attorney for the city or county for which they were\nappointed.\n\t\t\tNotwithstanding any contrary provision of law, general or special, such\nattorney shall in a timely manner give his advice to the board.\n\t\t\tIf there is no such attorney or the attorney has a conflict, the board shall\nmake a written request to the city or county governing body to employ an\nattorney to advise the board. The governing body shall respond in writing within\nten days from receipt of such request.\n\t\t\tIf the governing body refuses to honor the board’s request, then the\nboard shall apply to the circuit court that appointed it. The judge of such\ncircuit court may authorize the employment of an attorney to advise the board\nand order that the attorney be paid out of the local treasury.\n\nHISTORY: Code 1950, \u00a7 58-901; 1984, c. 675; 1994, c. 509.","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}}