2006 Code of Virginia § 58.1-3274 - Establishment of department of real estate assessment; joint departments

58.1-3274. Establishment of department of real estate assessment; jointdepartments.

A. Notwithstanding any other provision of law, Goochland, Powhatan, JamesCity and Accomack Counties may, by resolution duly adopted, establishdepartments of real estate assessment. Any such department shall assess allreal estate within such county on an annual or biennial basis as authorizedby 58.1-3270, and transfer such assessment to the commissioner of therevenue of such county. Prior to transferring the final assessment to thecommissioner of the revenue, the department shall give any real propertyowner whose property has been assessed an opportunity to be heard.

The department shall consist of such members as the governing body of suchcounty shall deem necessary.

The compensation and terms of office of department members shall be fixed bythe governing body.

B. Upon establishment of a department of real estate assessment, James Cityand Powhatan Counties may, by resolution duly adopted, enter into anagreement with any contiguous county or city for the establishment of a jointdepartment of real estate assessment. The joint department shall assess allreal estate within such localities on an annual or biennial basis andtransfer such assessment to the commissioner of the revenue pursuant tosubsection A of this section. The membership, compensation, terms of officeand office expenses of such members of the joint department shall be fixed byagreement by the governing body of James City County or Powhatan County andsuch county or city with which it may establish a joint department of realestate assessment.

(Code 1950, 58-769.3:1; 1974, c. 656; 1979, c. 299; 1984, c. 675; 1987, cc.318, 362; 2003, c. 474; 2004, c. 576.)