Reassessment/assessment Cycles
This is Article 5 of the Code of Virginia, titled “Reassessment/assessment Cycles.” 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 14 sections.
- § 58.1-3250
- General reassessment in cities
- § 58.1-3251
- Annual assessment and reassessment in cities having not more than 30,000 population
- § 58.1-3252
- In counties
- § 58.1-3253
- Biennial general reassessments; annual or biennial assessment
- § 58.1-3254
- Reassessment by direction of governing body
- § 58.1-3255
- General reassessment every four years not required in certain counties
- § 58.1-3256
- Reassessment in towns; appeals of assessments
- § 58.1-3257
- Completion of work; extensions
- § 58.1-3258
- Provisions for annual or biennial assessment not repealed; qualifications of supervisors, assessors and appraisers
- § 58.1-3258.1
- Certification of supervisors, assessors and appraisers contracted by a locality to perform assessments
- § 58.1-3258.2
- Grounds for denial or revocation of certification
- § 58.1-3259
- Failure of county or city to comply with law on general reassessment of real estate
- § 58.1-3260
- Acts authorizing, in certain cities and counties, provision for the annual general reassessment of real estate and equalization of assessments, by continuing assessors, conferring upon assessors certain duties of commissioners of the revenue, etc
- § 58.1-3261
- Annual assessment of real estate in certain other cities and counties