                                 CODE OF VIRGINIA

APPOINTMENT IN COUNTIES WITH COUNTY EXECUTIVE OR COUNTY MANAGER FORM OF
GOVERNMENT (§ 58.1-3371)

Unless the county has a permanent board of equalization appointed according to
law, the board of supervisors or other governing body of any county operating
under the county executive form of government, or the county manager form of
organization and government provided for in Chapter 5 (§ 15.2-500 et seq.) or
Chapter 6 (§ 15.2-600 et seq.) of Title 15.2, shall for the year following any
year a general reassessment or annual or biennial assessment is conducted create
and appoint for the county a board of equalization of real estate assessments.
For any county operating under the county executive form of government, the
board shall be composed of not less than three nor more than the number of
districts for the election of members of the board of supervisors in the county.
In addition to such members, at the request of the local governing body, the
circuit court for the locality may appoint not more than two alternate members.
The qualifications, terms, and compensation of alternate members shall be the
same as those of regular members. A regular member when he knows he will be
absent from or will have to abstain from any proceeding at a meeting shall
notify the chairman of the board of equalization at least 24 hours prior to the
meeting of such fact. The chairman may select an alternate to serve in the
absent or abstaining member&#8217;s place and the records of the board shall so
note. Such alternate member may vote on any proceeding in which a regular member
is absent or abstains. A regular member shall have the right to apply to the
board of equalization for relief the same as any other taxpayer. If a regular
member applies for relief, and one or more alternate members has been appointed
pursuant to this section, then the chairman shall appoint an alternate member to
hear and vote on such regular member&#8217;s application for relief. If the
chairman applies for relief, then the vice chairman shall appoint an alternate
member to hear and vote on the chairman&#8217;s application for relief.
		The terms of the regular and alternate members of any board so appointed shall
expire on December 31 of the year in which they are appointed. Members of any
board shall have the qualifications prescribed by § 58.1-3374 and shall conduct
their business as required by § 58.1-3378.

HISTORY: Code 1950, § 58-897; 1950, p. 851; 1979, c. 577; 1983, c. 304; 1984,
c. 675; 1995, c. 24; 2011, c. 10; 2014, c. 19.