                                 CODE OF VIRGINIA

ANNUAL ASSESSMENT AND REASSESSMENT IN CITIES HAVING NOT MORE THAN 30,000
POPULATION (§ 58.1-3251)

The governing body of any city having a population not in excess of 30,000 may,
in lieu of the reassessment provided by general law, by ordinance provide for
the annual assessment and reassessment and equalization of assessments of real
estate therein, and to that end may appoint a professional real estate assessor
certified by the Department, or a board of assessors, to assess and from time to
time reassess for taxation in such city, and shall prescribe the duties and
terms of office of the assessor or assessors.

HISTORY: Code 1950, § 58-776.1; 1950, p. 700; 1952, c. 164; 1976, c. 717; 1979,
c. 577; 1983, c. 304; 1984, c. 675.