There shall be a general reassessment of real estate every four years. Any county which, however, has a total population of 50,000 or less may elect by majority vote of its board of supervisors to conduct its general reassessments at either five-year or six-year intervals. In addition, Augusta County may elect by majority vote of its board of supervisors to conduct its general reassessments at either five-year or six-year intervals.Nothing in this section shall affect the power of any county to use the annual or biennial assessment method as authorized by law.

History

Code 1950, § 58-778; 1950, p. 10; 1976, c. 717; 1977, c. 419; 1979, cc. 574, 577; 1981, c. 439; 1984, cc. 273, 675; 2009, c. 529.