                                 CODE OF VIRGINIA

QUALIFICATIONS OF MEMBERS; VACANCIES (§ 58.1-3374)

Except as provided in § 58.1-3371 or 58.1-3373, every board of equalization
shall be composed of not less than three members nor more than five members or
the number of local election districts in the locality, whichever is greater. In
addition to such regular members, at the request of the local governing body,
the circuit court for any locality shall appoint one alternate member in the
case of a board with less than five members, and two alternate members in the
case of a board with five or more 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.
		All members of every board of equalization, including alternate members, shall
be residents, a majority of whom shall be freeholders, in the county or city for
which they are to serve and shall be selected from the citizens of the county or
city. Appointments to the board of equalization shall be broadly representative
of the community. Thirty percent of the members of the board shall be commercial
or residential real estate appraisers, other real estate professionals,
builders, developers, or legal or financial professionals, and at least one such
member shall sit in all cases involving commercial, industrial or multi-family
residential property, unless waived by the taxpayer. No member of the board of
assessors shall be eligible for appointment to the board of equalization for the
same reassessment. In order to be eligible for appointment, each prospective
member of such board shall attend and participate in the basic course of
instruction given by the Department of Taxation under § 58.1-206. In addition,
at least once in every four years of service on a board of equalization, each
member of a board of equalization shall take continuing education instruction
provided by the Tax Commissioner pursuant to § 58.1-206. Any vacancy occurring
on any board of equalization shall be filled for the unexpired term by the
authority making the original appointment.
		On any board or panel thereof considering appeals of commercial or
multi-family residential property in a locality with a population exceeding
100,000, 30 percent of the members of such board or panel shall be commercial or
multi-family residential real estate appraisers who are licensed and certified
by the Virginia Real Estate Appraiser Board to serve as general real estate
appraisers, other commercial or multi-family real estate professionals or
licensed commercial or multi-family real estate brokers, builders, developers,
active or retired members of the Virginia State Bar, or other legal or financial
professionals whose area of practice requires or required knowledge of the
valuation of property, real estate transactions, building costs, accounting,
finance, or statistics. For the purposes of this section, commercial or
multi-family residential property shall be defined as any property that is
either operated as or zoned for use as commercial, industrial or multi-family
residential rental property.

HISTORY: Code 1950, § 58-899; 1979, c. 577; 1983, c. 304; 1984, c. 675; 1995,
c. 24; 2003, c. 1036; 2009, c. 25; 2010, c. 552; 2011, c. 10; 2013, c. 197;
2016, c. 38.