2006 Code of Virginia § 58.1-3271 - Appointment of board of assessors and real estate appraiser or board of equalization in counties an...

58.1-3271. Appointment of board of assessors and real estate appraiser orboard of equalization in counties and cities.

A. In the event the commissioner of revenue, pursuant to the provisions of 58.1-3270, will not consent to make an annual or biennial assessment andequalization of real estate for local taxation in any county or city, thegoverning body thereof may appoint a board of real estate assessorsconsisting of three members, who shall be initially appointed as follows: onefor a term of one year, one for a term of two years and one for a term ofthree years. As the terms of the initial appointees expire, their successorsshall be appointed for terms of three years each. The compensation of themembers of the board shall be fixed by the governing body, who shall alsoprovide necessary clerical and other assistance to the board. The board shallassess all real estate within the county or city on an annual or biennialbasis and transfer such assessment to the commissioner of revenue. Prior totransferring the final assessment to the commissioner of the revenue, theboard shall give any real property owner whose property has been assessed anopportunity to be heard.

B. The governing body of any such county or city may appoint a real estateappraiser to perform the actual function of determining value for real estatein the county or city for use by the board of assessors. If such appraiser iscertified as a professional assessor by the Department he may serve in lieuof the board of assessors provided for in subsection A, in which event heshall assess all real estate within the county or city on an annual orbiennial basis and transfer such assessment to the commissioner of therevenue. In the event such appraiser is in addition to the board ofassessors, he shall assemble information concerning real property in thecounty or city at the request of such board of real estate assessors andprepare and preserve all records of the board including the minutes of itsmeetings. The appraiser's compensation shall be fixed by the governing body.

(Code 1950, 58-769.3, 58-776.3, 58-788; 1950, p. 701; 1968, c. 631; 1979,c. 577; 1984, c. 675.)