Article 14: Boards of Equalization

This article is comprised of the following sections:

§58.1-3370 Appointment
§58.1-3371 Appointment in counties with county executive or county manager form of government
§58.1-3372 Repealed
§58.1-3373 Permanent board of equalization
§58.1-3373.1 City may elect to provide for board of equalization
§58.1-3374 Qualifications of members; vacancies
§58.1-3375 Compensation of members
§58.1-3376 Organization and assistants; legal assistance
§58.1-3377 Use of land books
§58.1-3378 Sittings; notices thereof
§58.1-3379 Hearing complaints and equalizing assessments
§58.1-3380 Taxpayer or local authorities may apply for equalization
§58.1-3381 Action of board; notice required before increase made
§58.1-3382 Appeal
§58.1-3383 Omitted real estate and duplicate assessments
§58.1-3384 Minutes and copies of orders
§58.1-3385 Commissioner to make changes ordered; when order exonerates taxpayer
§58.1-3386 Power of boards to send for persons and papers
§58.1-3387 Penalty for failure to obey summons
§58.1-3388 In counties not having general reassessment, or annual or biennial assessment, taxes to be extended on basis of last equalization made
§58.1-3389 Article not applicable to real estate assessable by Corporation Commission or Department
