                                 CODE OF VIRGINIA

IN COUNTIES (§ 58.1-3252)

There shall be a general reassessment of real estate every four years or, if
determined by majority vote of a county&#8217;s board of supervisors, every
three years. Any county that has a total population of 50,000 or less may elect
by majority vote of its board of supervisors to conduct its general
reassessments at either five-year or six-year intervals. In addition, Augusta
County and Bedford County may elect by majority vote of their respective board
of supervisors to conduct their general reassessments at either five-year or
six-year intervals.
		Nothing in this section shall affect the power of any county to use the annual
or biennial assessment method as authorized by law.

HISTORY: Code 1950, § 58-778; 1950, p. 10; 1976, c. 717; 1977, c. 419; 1979,
cc. 574, 577; 1981, c. 439; 1984, cc. 273, 675; 2009, c. 529; 2018, c. 24; 2022,
cc. 361, 362.