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- Repealed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