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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>68107</law_id><section_number>58.1-3255</section_number><catch_line>General reassessment every four years not required in certain counties</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="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="32">Real Property Tax</unit><unit label="article" level="4" order_by="1" identifier="5">Reassessment/Assessment Cycles</unit></structure><text>
						<section><p>The governing body of any county which established a <span class="dictionary">department</span> of real estate assessments and provided for annual assessment and reassessment and equalization of assessments of real estate as provided in &#xA7;&#xA7;&#xA0;<a class="law" title="Referendum for establishment of department of real estate assessments; board of equalization; general reassessments in county where department established" href="/15.2-716/">15.2-716</a> and <a class="law" title="Board of Equalization" href="/15.2-716.1/">15.2-716.1</a> shall not be required to undertake general reassessments of real estate every four years as otherwise provided in this article.</p></section></text><history>Code 1950, &#xA7; 58-784.5; 1973, c. 152; 1976, c. 717; 1984, c. 675; 2010, cc. 154, 199.</history><metadata></metadata></law>
