2006 Code of Virginia § 58.1-3374 - Qualifications of members; vacancies; maximum terms

58.1-3374. Qualifications of members; vacancies; maximum terms.

Except as provided in 58.1-3371 or 58.1-3373, every board of equalizationshall be composed of not less than three nor more than five members. Allmembers of every board of equalization shall be residents, a majority of whomshall be freeholders, in the county or city for which they are to serve andshall be selected from the citizens of the county or city. Appointments tothe board of equalization shall be broadly representative of the community.Thirty percent of the members of the board shall be commercial or residentialreal estate appraisers, other real estate professionals, builders,developers, or legal or financial professionals, and at least one such membershall sit in all cases involving commercial, industrial or multi-familyresidential property, unless waived by the taxpayer. No member of the boardof assessors shall be eligible for appointment to the board of equalizationfor the same reassessment. In order to be eligible for appointment, eachprospective member of such board shall attend and participate in the basiccourse 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 ofequalization, each member of a board of equalization shall take continuingeducation instruction provided by the Tax Commissioner pursuant to 58.1-206. Any vacancy occurring on any board of equalization shall be filledfor the unexpired term by the authority making the original appointment.

In no case shall a person serve as a member of a board of equalization formore than nine consecutive years, and upon the expiration of such nineconsecutive years such person shall not be eligible for reappointment for aperiod of three years.

(Code 1950, 58-899; 1979, c. 577; 1983, c. 304; 1984, c. 675; 1995, c. 24;2003, c. 1036.)