                                 CODE OF VIRGINIA

SAME; POWERS OF COMMISSIONERS OF REVENUE; REAL ESTATE REASSESSMENTS (§
15.2-521)

A. The director of finance shall exercise all the powers conferred and perform
all the duties imposed by general law upon commissioners of the revenue, not
inconsistent herewith, and shall be subject to the obligations and penalties
imposed by general law.

B. The director of finance shall make every general reassessment of real estate
in the county, unless some other person is designated for this purpose by the
board in accordance with &#xA7; 15.2-512 or unless the board creates a separate
department of assessments in accordance with &#xA7; 15.2-518. The assessing
officer shall collect and maintain data and devise methods and procedures to be
followed in each general reassessment that will make for uniformity in
assessments throughout the county.

HISTORY: Code 1950, § 15-288; 1959, Ex. Sess., c. 69; 1962, cc. 399, 623, §
15.1-605; 1982, c. 647; 1984, c. 485; 1997, c. 587.