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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>80542</law_id><section_number>15.2-828</section_number><catch_line>Same; powers of commissioners of revenue; real estate assessments</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><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="8">Urban County Executive Form of Government</unit><unit label="article" level="4" order_by="1" identifier="2">Departments and Commissions</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-288548" class="section-permalink" href="https://vacode.org/15.2-828/#A"><i class="fa fa-link"/></a></p></section>
						<section id="B"><p><span class="prefix-number">B.</span> Every general reassessment of real estate in the <span class="dictionary">county</span>, unless some other person is designated for this purpose, shall be made by the director of finance. He shall collect and keep data and devise methods and procedures to be followed in each such general reassessment that will make for uniformity in assessments throughout the <span class="dictionary">county</span>.
			In addition to any other method provided by general <span class="dictionary">law</span> or by this chapter, the director of finance may provide for the annual assessment and equalization of real estate and any general reassessment ordered by the board. The director of finance or his designated agent shall collect data, provide maps and charts, and devise methods and procedures to be followed for such assessments that will make for uniformity in assessments throughout the <span class="dictionary">county</span>.
			All real estate shall be assessed as of January 1 of each year by the director of finance or other person designated to make such assessment. Such assessment shall provide for the equalization of assessments of real estate, correction of errors in tax assessment records, addition of erroneously omitted properties to the tax rolls, and the removal of properties acquired by owners not subject to taxation.
			Any reassessments which change the assessment of real estate shall not be extended for taxation until after a written notice has been mailed to the person in whose name such property is to be assessed at his last known address, setting forth the amount of the new assessment. <a id="paragraph-288549" class="section-permalink" href="https://vacode.org/15.2-828/#B"><i class="fa fa-link"/></a></p></section>
						<section id="C"><p><span class="prefix-number">C.</span> This section shall not apply to real estate assessable under the <span class="dictionary">law</span> by the State Corporation Commission. <a id="paragraph-288550" class="section-permalink" href="https://vacode.org/15.2-828/#C"><i class="fa fa-link"/></a></p></section></text><history>Code 1950, &#xA7; 15-384.53; 1960, c. 382; 1962, c. 623, &#xA7; 15.1-766; 1972, c. 456; 1982, c. 647; 1987, c. 419; 1997, c. 587.</history><metadata></metadata></law>
