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

§ 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 either (i) an employee who qualified by the Department or (ii) anindependent contractor who holds a valid certification issued by theDepartment to perform the actual function of determining value for realestate in the county or city for use by the board of assessors. Suchappraiser may serve in lieu of the board of assessors provided for insubsection A, in which event he shall assess all real estate within thecounty or city on an annual or biennial basis and transfer such assessment tothe commissioner of the revenue. In the event such appraiser is in additionto the board of assessors, he shall assemble information concerning realproperty in the county or city at the request of such board of real estateassessors and prepare and preserve all records of the board including theminutes of its meetings. The appraiser's compensation shall be fixed by thegoverning body.

(Code 1950, §§ 58-769.3, 58-776.3, 58-788; 1950, p. 701; 1968, c. 631; 1979,c. 577; 1984, c. 675; 2008, c. 540.)