A. The governing body of the county shall appoint a board of equalization of real estate assessments composed of not less than three nor more than 11 members. The governing body may provide for terms varying in duration not to exceed four years. Such equalization board shall have the powers and duties provided by, and be subject to, the provisions of Article 14 (§ 58.1-3370 et seq.) of Chapter 32 of Title 58.1. Any person aggrieved by any assessment made under the provisions of this section may apply for relief to such board as therein provided. The provisions of this section shall not, however, apply to any real estate assessable under the law by the State Corporation Commission.
B. The board of equalization may sit in panels of at least three members each under the following terms and conditions:
1. The presence of all members of the panel shall be necessary to constitute a quorum.
2. The chairman of the board of equalization shall assign the members to panels and, insofar as practicable, rotate the membership of the panels.
3. The chairman of the board of equalization shall preside over any panel of which he is a member and shall designate the presiding member of the other panels.
4. Each panel shall perform its duties independently of the others.
5. The board of equalization shall sit en banc (i) when there is a dissent in the panel to which the matter was originally assigned and an aggrieved party requests an en banc hearing or (ii) upon its own motion at any time, in any matter in which a majority of the board of equalization determines it is appropriate to do so. The board of equalization sitting en banc shall consider and decide the matter and may affirm, reverse, overrule or modify any previous decision by any panel.
History
2010, cc. 154, 199.
