                                 CODE OF VIRGINIA

APPOINTMENT (§ 58.1-3370)

A. The circuit court having jurisdiction within each city and each county other
than those counties operating under &#xA7; 58.1-3371 shall, in each tax year
immediately following the year a general reassessment or annual or biennial
assessment is conducted in such city or county, appoint for such city or county
a board of equalization of real estate assessments, unless such county or city
has a permanent board of equalization appointed according to law. In addition,
at the request of the local governing body, the circuit court may appoint
alternate members as provided in subsection B of &#xA7; 58.1-3373, and the
provisions of that subsection shall apply mutatis mutandis.

B. The term of any board of equalization appointed under the authority of this
section shall expire one year after the effective date of the assessment for
which it was appointed. However, if a taxpayer applies to the commissioner of
the revenue or other official performing the duties imposed on commissioners of
the revenue for relief from a real property tax assessment prior to the
expiration of the board of equalization&#8217;s term, and the term of the board
of equalization expires prior to a final determination on such application for
relief, and the taxpayer advises the circuit court that he wishes to appeal the
determination to the board of equalization, then the circuit court may reappoint
the board of equalization to hear and act on such appeal.

HISTORY: Code 1950, § 58-895; 1975, c. 575; 1979, c. 577; 1983, c. 304; 1984,
cc. 273, 675; 1991, c. 240; 2014, c. 19; 2018, c. 604.