A. Notwithstanding any other provision of law, Accomack, Goochland, James City, Orange, and Powhatan Counties may, by resolution duly adopted, establish departments of real estate assessment. Any such department shall assess all real estate within such county on an annual or biennial basis as authorized by § 58.1-3270 and transfer such assessment to the commissioner of the revenue of such county. Prior to transferring the final assessment to the commissioner of the revenue, the department shall give any real property owner whose property has been assessed an opportunity to be heard. The department shall consist of such members as the governing body of such county shall deem necessary. The compensation and terms of office of department members shall be fixed by the governing body.
B. Upon establishment of a department of real estate assessment, James City, Orange, and Powhatan Counties may, by resolution duly adopted, enter into an agreement with any contiguous county or city for the establishment of a joint department of real estate assessment. The joint department shall assess all real estate within such localities on an annual or biennial basis and transfer such assessment to the commissioner of the revenue pursuant to subsection A. The membership, compensation, terms of office, and office expenses of such members of the joint department shall be fixed by agreement by the governing body of James City, Orange, or Powhatan County and such county or city with which it may establish a joint department of real estate assessment.