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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>58916</law_id><section_number>15.2-521</section_number><catch_line>Same; powers of commissioners of revenue; real estate reassessments</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>15.2-535</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="15.2">Counties, Cities and Towns</unit><unit label="subtitle" level="2" order_by="1" identifier="I">General Provisions; Charters; Other Forms and Organization of Counties</unit><unit label="chapter" level="3" order_by="1" identifier="5">County Executive Form of Government</unit><unit label="article" level="4" order_by="1" identifier="3">Departments; County Executive Form</unit></structure><text>
						<section id="A"><p><span class="prefix-number">A.</span> The director of finance shall exercise all the powers conferred and perform all the duties imposed by general <span class="dictionary">law</span> upon commissioners of the revenue, not inconsistent herewith, and shall be subject to the obligations and penalties imposed by general <span class="dictionary">law</span>. <a id="paragraph-216021" class="section-permalink" href="https://vacode.org/15.2-521/#A"><i class="fa fa-link"/></a></p></section>
						<section id="B"><p><span class="prefix-number">B.</span> The director of finance shall make every general reassessment of real estate in the <span class="dictionary">county</span>, unless some other person is designated for this purpose by the board in accordance with &#xA7; <a class="law" title="Appointment of officers and employees; recommendations by county executive; discussions with board" href="/15.2-512/">15.2-512</a> or unless the board creates a separate department of assessments in accordance with &#xA7; <a class="law" title="Departments of the county" href="/15.2-518/">15.2-518</a>. The assessing officer shall collect and maintain data and devise methods and procedures to be followed in each general reassessment that will make for uniformity in assessments throughout the <span class="dictionary">county</span>. <a id="paragraph-216022" class="section-permalink" href="https://vacode.org/15.2-521/#B"><i class="fa fa-link"/></a></p></section></text><history>Code 1950, &#xA7; 15-288; 1959, Ex. Sess., c. 69; 1962, cc. 399, 623, &#xA7; 15.1-605; 1982, c. 647; 1984, c. 485; 1997, c. 587.</history><metadata></metadata></law>
