                                 CODE OF VIRGINIA

ANNUAL OR BIENNIAL ASSESSMENT AND EQUALIZATION BY COMMISSIONER OF REVENUE (§
58.1-3270)

The governing body of any county or city may, by resolution duly adopted, in
lieu of the method now prescribed by law, provide for the annual assessment and
equalization of real estate for local taxation, or the biennial assessment as
authorized by § 58.1-3253, by the commissioner of the revenue. No commissioner
of the revenue without his consent shall be required to make an annual or
biennial assessment and equalization of real estate for local taxation as
provided in § 58.1-3253 B, and if made, all costs incurred shall be borne by
the county or city.

HISTORY: Code 1950, § 58-769.2; 1966, c. 84; 1979, c. 577; 1984, c. 675.