                                 CODE OF VIRGINIA

BOARD OF EQUALIZATION (§ 15.2-716.1)

A. The membership of the board of equalization of real estate assessments shall
be composed of an odd number of not less than three nor more than 11 members, as
determined by the governing body of the county. The circuit court of the county
shall appoint a number of members equal to the lowest number that constitutes a
majority of members, and the governing body shall appoint the remainder. In
making appointments, the circuit court shall consider recommendations from
interested entities, including but not limited to the chamber of commerce for
the county, and from other representatives of the business community. After the
initial appointments, vacancies on the board shall be filled by the appointing
authority that appointed the person vacating the position.
			The governing body may provide for terms varying in duration not to exceed
four years. Such equalization board shall have the powers and duties provided
by, and be subject to, the provisions of Article 14 (&#xA7; 58.1-3370 et seq.)
of Chapter 32 of Title 58.1. Any person aggrieved by any assessment made under
the provisions of this section may apply for relief to such board as therein
provided. The provisions of this section shall not, however, apply to any real
estate assessable under the law by the State Corporation Commission.

B. The board of equalization may sit in panels of at least three members each
under the following terms and conditions:

   1. The presence of all members of the panel shall be necessary to constitute a
   quorum.

   2. The chairman of the board of equalization shall assign the members to
   panels and, insofar as practicable, rotate the membership of the panels.

   3. The chairman of the board of equalization shall preside over any panel of
   which he is a member and shall designate the presiding member of the other
   panels.

   4. Each panel shall perform its duties independently of the others.

   5. The board of equalization shall sit en banc (i) when there is a dissent in
   the panel to which the matter was originally assigned and an aggrieved party
   requests an en banc hearing or (ii) upon its own motion at any time, in any
   matter in which a majority of the board of equalization determines it is
   appropriate to do so. The board of equalization sitting en banc shall consider
   and decide the matter and may affirm, reverse, overrule or modify any previous
   decision by any panel.

HISTORY: 2010, cc. 154, 199; 2017, c. 435.