{"law_id":"774999","section_number":"58.1-3274","catch_line":"Establishment of department of real estate assessment; joint departments","history":"Code 1950, \u00a7 58-769.3:1; 1974, c. 656; 1979, c. 299; 1984, c. 675; 1987, cc. 318, 362; 2003, c. 474; 2004, c. 576.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-3274\/","refers_to":[{"id":"773449","section_number":"58.1-3270","catch_line":"Annual or biennial assessment and equalization by commissioner of revenue","url":"\/58.1-3270\/"}],"url":"\/58.1-3274\/","token":"58.1\/III\/32\/6\/58.1-3274","structure":{"1":{"id":"1588","name":"Who Performs Reassessment\/assessment","identifier":"6","label":"article","url":"\/58.1\/III\/32\/6\/"},"2":{"id":"632","name":"Real Property Tax","identifier":"32","label":"chapter","url":"\/58.1\/III\/32\/"},"3":{"id":"114","name":"Local Taxes","identifier":"III","label":"subtitle","url":"\/58.1\/III\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"referred_to_by":false,"edition_id":"11","section_id":"774999","structure_id":"1588","full_text":"A Notwithstanding any other provision of law, Goochland, Powhatan, James City and Accomack Counties may, by resolution duly adopted, establish departments of real estate assessment. Any such department shall assess all real estate within such county on an annual or biennial basis as authorized by \u00a7 58.1-3270, and transfer such assessment to the commissioner of the revenue of such county. Prior to transferring the final assessment to the commissioner of the revenue, the department shall give any real property owner whose property has been assessed an opportunity to be heard.The department shall consist of such members as the governing body of such county shall deem necessary.The compensation and terms of office of department members shall be fixed by the governing body.\r\rB Upon establishment of a department of real estate assessment, James City and Powhatan Counties may, by resolution duly adopted, enter into an agreement with any contiguous county or city for the establishment of a joint department of real estate assessment. The joint department shall assess all real estate within such localities on an annual or biennial basis and transfer such assessment to the commissioner of the revenue pursuant to subsection A of this section. The membership, compensation, terms of office and office expenses of such members of the joint department shall be fixed by agreement by the governing body of James City County or Powhatan County and such county or city with which it may establish a joint department of real estate assessment.\r\r","text":{"0":{"id":"2499021","text":"Notwithstanding any other provision of law, Goochland, Powhatan, James City and Accomack Counties may, by resolution duly adopted, establish departments of real estate assessment. Any such department shall assess all real estate within such county on an annual or biennial basis as authorized by \u00a7 58.1-3270, and transfer such assessment to the commissioner of the revenue of such county. Prior to transferring the final assessment to the commissioner of the revenue, the department shall give any real property owner whose property has been assessed an opportunity to be heard.The department shall consist of such members as the governing body of such county shall deem necessary.The compensation and terms of office of department members shall be fixed by the governing body.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1},"1":{"id":"2499022","text":"Upon establishment of a department of real estate assessment, James City and Powhatan Counties may, by resolution duly adopted, enter into an agreement with any contiguous county or city for the establishment of a joint department of real estate assessment. The joint department shall assess all real estate within such localities on an annual or biennial basis and transfer such assessment to the commissioner of the revenue pursuant to subsection A of this section. The membership, compensation, terms of office and office expenses of such members of the joint department shall be fixed by agreement by the governing body of James City County or Powhatan County and such county or city with which it may establish a joint department of real estate assessment.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1}},"ancestry":{"1":{"id":"1588","name":"Who Performs Reassessment\/assessment","identifier":"6","label":"article","url":"\/58.1\/III\/32\/6\/"},"2":{"id":"632","name":"Real Property Tax","identifier":"32","label":"chapter","url":"\/58.1\/III\/32\/"},"3":{"id":"114","name":"Local Taxes","identifier":"III","label":"subtitle","url":"\/58.1\/III\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"structure_contents":{"0":{"id":"773449","structure_id":"1588","section_number":"58.1-3270","catch_line":"Annual or biennial assessment and equalization by commissioner of revenue","url":"\/58.1-3270\/","token":"58.1\/III\/32\/6\/58.1-3270"},"1":{"id":"773491","structure_id":"1588","section_number":"58.1-3271","catch_line":"Appointment of board of assessors and real estate appraiser or board of equalization in counties and cities","url":"\/58.1-3271\/","token":"58.1\/III\/32\/6\/58.1-3271"},"2":{"id":"788649","structure_id":"1588","section_number":"58.1-3272","catch_line":"How assessments made by board or assessor","url":"\/58.1-3272\/","token":"58.1\/III\/32\/6\/58.1-3272"},"3":{"id":"772825","structure_id":"1588","section_number":"58.1-3273","catch_line":"Repealed","url":"\/58.1-3273\/","token":"58.1\/III\/32\/6\/58.1-3273"},"4":{"id":"774999","structure_id":"1588","section_number":"58.1-3274","catch_line":"Establishment of department of real estate assessment; joint departments","url":"\/58.1-3274\/","token":"58.1\/III\/32\/6\/58.1-3274"},"5":{"id":"788817","structure_id":"1588","section_number":"58.1-3275","catch_line":"By whom reassessment made in cities and counties","url":"\/58.1-3275\/","token":"58.1\/III\/32\/6\/58.1-3275"},"6":{"id":"766647","structure_id":"1588","section_number":"58.1-3276","catch_line":"Qualifications of assessors and appraisers; removal and appointment of substitute","url":"\/58.1-3276\/","token":"58.1\/III\/32\/6\/58.1-3276"},"7":{"id":"782467","structure_id":"1588","section_number":"58.1-3277","catch_line":"Forms for general reassessment of real estate in counties, cities and towns","url":"\/58.1-3277\/","token":"58.1\/III\/32\/6\/58.1-3277"},"8":{"id":"768345","structure_id":"1588","section_number":"58.1-3278","catch_line":"Department to render assistance","url":"\/58.1-3278\/","token":"58.1\/III\/32\/6\/58.1-3278"}},"previous_section":{"id":"772825","structure_id":"1588","section_number":"58.1-3273","catch_line":"Repealed","url":"\/58.1-3273\/","token":"58.1\/III\/32\/6\/58.1-3273"},"next_section":{"id":"788817","structure_id":"1588","section_number":"58.1-3275","catch_line":"By whom reassessment made in cities and counties","url":"\/58.1-3275\/","token":"58.1\/III\/32\/6\/58.1-3275"},"references":false,"formats":{"txt":"\/58.1-3274.txt","json":"\/58.1-3274.json","xml":"\/58.1-3274.xml"},"dublin_core":{"Title":"Establishment of department of real estate assessment; joint departments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3274","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nESTABLISHMENT OF DEPARTMENT OF REAL ESTATE ASSESSMENT; JOINT DEPARTMENTS (\u00a7\n58.1-3274)\n\nA. Notwithstanding any other provision of law, Goochland, Powhatan, James City\nand Accomack Counties may, by resolution duly adopted, establish departments of\nreal estate assessment. Any such department shall assess all real estate within\nsuch county on an annual or biennial basis as authorized by \u00a7 58.1-3270, and\ntransfer such assessment to the commissioner of the revenue of such county.\nPrior to transferring the final assessment to the commissioner of the revenue,\nthe department shall give any real property owner whose property has been\nassessed an opportunity to be heard.The department shall consist of such members\nas the governing body of such county shall deem necessary.The compensation and\nterms of office of department members shall be fixed by the governing body.\n\nB. Upon establishment of a department of real estate assessment, James City and\nPowhatan Counties may, by resolution duly adopted, enter into an agreement with\nany contiguous county or city for the establishment of a joint department of\nreal estate assessment. The joint department shall assess all real estate within\nsuch localities on an annual or biennial basis and transfer such assessment to\nthe commissioner of the revenue pursuant to subsection A of this section. The\nmembership, compensation, terms of office and office expenses of such members of\nthe joint department shall be fixed by agreement by the governing body of James\nCity County or Powhatan County and such county or city with which it may\nestablish a joint department of real estate assessment.\n\nHISTORY: Code 1950, \u00a7 58-769.3:1; 1974, c. 656; 1979, c. 299; 1984, c. 675;\n1987, cc. 318, 362; 2003, c. 474; 2004, c. 576."}