                                 CODE OF VIRGINIA

TAXPAYER OR LOCAL AUTHORITIES MAY APPLY FOR EQUALIZATION (§ 58.1-3380)

Any taxpayer or his duly appointed representative may apply to the board of
equalization for the adjustment to fair market value and equalization of his
assessment, including errors in acreage, and any county or city through its
appointed representative or attorney may apply to the board of equalization to
adjust an assessment of real property to its fair market value and to equalize
the assessment of any taxpayer. An executed and properly notarized letter from
the property owner designating an appointed representative for the taxpayer
shall be presumed to be a valid designation from the taxpayer, and the person
whose signature is notarized shall be presumed to have the authority to
designate such representative on behalf of the taxpayer.

HISTORY: Code 1950, § 58-905; 1984, c. 675; 2003, c. 1036; 2013, c. 197.