                                 CODE OF VIRGINIA

APPOINTMENT OF BOARD OF ASSESSORS AND REAL ESTATE APPRAISER OR BOARD OF
EQUALIZATION IN COUNTIES AND CITIES (§ 58.1-3271)

A. In the event the commissioner of revenue, pursuant to the provisions of
&#xA7; 58.1-3270, will not consent to make an annual or biennial assessment and
equalization of real estate for local taxation in any county or city, the
governing body thereof may appoint a board of real estate assessors consisting
of three members, who shall be initially appointed as follows: one for a term of
one year, one for a term of two years and one for a term of three years. As the
terms of the initial appointees expire, their successors shall be appointed for
terms of three years each. The compensation of the members of the board shall be
fixed by the governing body, who shall also provide necessary clerical and other
assistance to the board. The board shall assess all real estate within the
county or city on an annual or biennial basis and transfer such assessment to
the commissioner of revenue. Prior to transferring the final assessment to the
commissioner of the revenue, the board shall give any real property owner whose
property has been assessed an opportunity to be heard.

B. The governing body of any such county or city may appoint a real estate
appraiser either (i) an employee who qualified by the Department or (ii) an
independent contractor who holds a valid certification issued by the Department
to perform the actual function of determining value for real estate in the
county or city for use by the board of assessors. Such appraiser may serve in
lieu of the board of assessors provided for in subsection A, in which event he
shall assess all real estate within the county or city on an annual or biennial
basis and transfer such assessment to the commissioner of the revenue. In the
event such appraiser is in addition to the board of assessors, he shall assemble
information concerning real property in the county or city at the request of
such board of real estate assessors and prepare and preserve all records of the
board including the minutes of its meetings. The appraiser&#8217;s compensation
shall be fixed by the governing body.

HISTORY: Code 1950, §§ 58-769.3, 58-776.3, 58-788; 1950, p. 701; 1968, c. 631;
1979, c. 577; 1984, c. 675; 2008, c. 540.