Boards of Equalization

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This is Article 14 of the Code of Virginia, titled “Boards of Equalization.” It is part of Chapter 32 “Real Property Tax”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 21 sections.

§ 58.1-3370	Appointment
§ 58.1-3371	Appointment in counties with county executive or county manager form of government
§ 58.1-3372	Repealed
§ 58.1-3373	Permanent board of equalization
§ 58.1-3373.1	City may elect to provide for board of equalization
§ 58.1-3374	Qualifications of members; vacancies
§ 58.1-3375	Compensation of members
§ 58.1-3376	Organization and assistants; legal assistance
§ 58.1-3377	Use of land books
§ 58.1-3378	Sittings; notices thereof
§ 58.1-3379	Hearing complaints and equalizing assessments
§ 58.1-3380	Taxpayer or local authorities may apply for equalization
§ 58.1-3381	Action of board; notice required before increase made
§ 58.1-3382	Appeal
§ 58.1-3383	Omitted real estate and duplicate assessments
§ 58.1-3384	Minutes and copies of orders
§ 58.1-3385	Commissioner to make changes ordered; when order exonerates taxpayer
§ 58.1-3386	Power of boards to send for persons and papers
§ 58.1-3387	Penalty for failure to obey summons
§ 58.1-3388	In counties not having general reassessment, or annual or biennial assessment, taxes to be extended on basis of last equalization made
§ 58.1-3389	Article not applicable to real estate assessable by Corporation Commission or Department