58.1-3380 - Taxpayer or local authorities may apply for equalization. - Virginia Statutes

§ 58.1-3380. Taxpayer or local authorities may apply for equalization.

Any taxpayer may apply to the board of equalization for the adjustment tofair market value and equalization of his assessment, including errors inacreage, and any county or city through its appointed representative orattorney may apply to the board of equalization to adjust an assessment ofreal property to its fair market value and to equalize the assessment of anytaxpayer.

(Code 1950, § 58-905; 1984, c. 675; 2003, c. 1036.)