                                 CODE OF VIRGINIA

ACTS AUTHORIZING, IN CERTAIN CITIES AND COUNTIES, PROVISION FOR THE ANNUAL
GENERAL REASSESSMENT OF REAL ESTATE AND EQUALIZATION OF ASSESSMENTS, BY
CONTINUING ASSESSORS, CONFERRING UPON ASSESSORS CERTAIN DUTIES OF COMMISSIONERS
OF THE REVENUE, ETC (§ 58.1-3260)

The following acts are continued in effect as amended from time to time:

1. Chapter 261 of the Acts of Assembly of 1936, approved March 25, 1936, as
amended by Chapter 64 of the Acts of Assembly of 1938, approved March 4, 1938,
Chapter 234 of the Acts of Assembly of 1942, approved March 14, 1942, Chapter
422 of the Acts of Assembly of 1950, Chapter 339 of the Acts of Assembly of
1958, and Chapter 1036 of the Acts of Assembly of 2003, authorizing provision
for the annual general reassessment of real estate and the election of assessors
in cities of more than 175,000; transferring to the assessors in such cities the
duties in regard to the assessment of real estate formerly devolved upon the
commissioners of the revenue; repealing all provisions of law relating to the
equalization of real estate assessments insofar as they applied to such cities;
and relating to other connected matters.

2. Chapter 29 of the Acts of Assembly of 1947, approved January 29, 1947,
authorizing provision for the annual general reassessment of real estate, the
appointment of assessors, and the appointment of boards of review, in cities of
not less than 125,000 nor more than 190,000; conferring on such boards of review
the powers exercised by boards of equalization; and relating to other connected
matters.

3. Chapter 211 of the Acts of Assembly of 1944, amended by Chapter 167 of the
Acts of Assembly of 1946 (Repealed by Acts of Assembly of 1952, Chapter 636).

4. Chapter 65 of the Acts of Assembly of 1944, approved February 26, 1944, as
amended by Chapter 80 of the Acts of Assembly of 1954, and Chapter 624 of the
Acts of Assembly of 1968, authorizing, in cities of not less than 40,000 nor
more than 50,000, provision for the general reassessment of real estate and
equalization of assessments every one, two, three or four years, and the
appointment of assessors to perform these duties; conferring on the assessors
certain duties formerly imposed upon commissioners of the revenue; and relating
to other connected matters.

5. Chapter 17 of the Acts of Assembly of 1947, approved January 29, 1947, as
amended by Chapter 29 of the Acts of Assembly of 1952, Ex. Sess., authorizing,
in cities having a population of not less than 30,000 nor more than 31,000,
provision for the annual general reassessment of real estate and equalization of
assessments, and the appointment of assessors to perform these duties;
conferring on the assessors certain duties formerly imposed upon commissioners
of the revenue; and relating to other connected matters.

6. Chapter 146 of the Acts of Assembly of 1942, approved March 9, 1942,
authorizing, in any city adjoining a county having a density of more than 1,000
per square mile, provision for the annual general reassessment of real estate
and equalization of assessments, and the appointment of assessors to perform
these duties; conferring on the assessors certain duties formerly imposed upon
commissioners of the revenue; and relating to other connected matters.

7. Chapter 189 of the Acts of Assembly of 1946, approved March 15, 1946, as
amended by Chapter 325 of the Acts of Assembly of 1950, authorizing, in any
county adjoining a county having a population density of 1,000 or more per
square mile, provision for the annual general reassessment of real estate and
equalization of assessments, and the appointment of assessors to perform these
duties; conferring on the assessors certain duties formerly imposed upon
commissioners of the revenue; and relating to other connected matters.

8. Chapter 237 of the Acts of Assembly of 1942, amended by Chapter 44 of the
Acts of Assembly of 1946 and Chapter 59 of the Acts of Assembly of 1948.

9. Chapter 345 of the Acts of Assembly of 1942, approved March 31, 1942,
authorizing, in any county adjoining a city of more than 190,000, and any county
with an area of less than 70 square miles of highland, provision for the annual
general reassessment of real estate and the equalization of assessments, and the
appointment of assessors to perform such duties; conferring upon the assessors
certain duties imposed by general law on commissioners of the revenue; and
relating to other connected matters.

10. Chapter 237 of the Acts of Assembly of 1946, approved March 25, 1946,
authorizing, in counties having an area of more than 135 square miles but less
than 152 square miles, and a population of more than 4,000 but less than 8,000,
provision for boards for the annual general reassessment of real estate and
equalization of assessments; conferring on the assessors certain duties imposed
by general law upon commissioners of the revenue; and relating to other
connected matters.

11. Chapter 85 of the Acts of Assembly of 1948, approved March 3, 1948, codified
in Michie Supplement 1948 as Tax Code &#xA7; 348b, as amended by Chapter 266 of
the Acts of Assembly of 1952, providing, in counties of not more than 30,000
adjoining cities of not less than 100,000 and not more than 150,000, for
continuing boards of assessors to meet annually and perform the duties imposed
upon boards of assessors of real estate assessments by general law, and relating
to other connected matters, is incorporated in this Code by this reference.

HISTORY: Code 1950, § 58-769; 1984, c. 675; 2003, c. 1036; 2011, c. 851.