{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3381.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3381.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3381.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3381.html"}],"law_id":371778,"edition_id":2,"section_id":371778,"structure_id":52919,"section_number":"58.1-3381","catch_line":"Action of board; notice required before increase made","history":"Code 1950, \u00a7 58-906; 1984, c. 675; 1993, c. 136; 2007, c. 813; 2013, c. 197.","full_text":"A\n\nThe board shall hear and determine any and all such petitions and, by order, may increase, decrease or affirm the assessment of which complaint is made; and, by order, it may increase or decrease any assessment, upon its own motion. No assessment shall be increased until after the owner of the property has been notified and given an opportunity to show cause against such increase. In addition, no assessment shall be increased on commercial, multi-family residential, or industrial property unless such increase is recommended by the assessor in compliance with the provisions of § 58.1-3379.\n\nB\n\nAny determination of the assessment by the board shall be deemed presumptively correct for the succeeding two years unless the assessor can demonstrate by clear and convincing evidence that a substantial change in value of the property has occurred. This subsection shall apply to the City of Virginia Beach.\n\n","order_by":null,"text":{"0":{"id":1386173,"text":"The board shall hear and determine any and all such petitions and, by order, may increase, decrease or affirm the assessment of which complaint is made; and, by order, it may increase or decrease any assessment, upon its own motion. No assessment shall be increased until after the owner of the property has been notified and given an opportunity to show cause against such increase. In addition, no assessment shall be increased on commercial, multi-family residential, or industrial property unless such increase is recommended by the assessor in compliance with the provisions of § 58.1-3379.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1386174,"text":"Any determination of the assessment by the board shall be deemed presumptively correct for the succeeding two years unless the assessor can demonstrate by clear and convincing evidence that a substantial change in value of the property has occurred. This subsection shall apply to the City of Virginia Beach.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":52919,"edition_id":2,"name":"Boards of Equalization","identifier":"14","label":"article","depth":4,"order_by":22,"parent_id":52897,"metadata":{"child_laws":21,"child_structures":0},"date_created":"2026-08-02 03:08:03","date_modified":"2026-08-02 12:36:12","permalink":{"id":1484009,"object_type":"structure","relational_id":52919,"identifier":"14","token":"58.1\/III\/32\/14","url":"\/58.1\/III\/32\/14\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52897,"edition_id":2,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":3,"parent_id":52890,"metadata":{"child_laws":192,"child_structures":21},"date_created":"2026-08-02 03:07:37","date_modified":"2026-08-02 12:36:09","permalink":{"id":1483889,"object_type":"structure","relational_id":52897,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371765,"structure_id":52919,"section_number":"58.1-3370","catch_line":"Appointment","url":"\/58.1-3370\/","token":"58.1\/III\/32\/14\/58.1-3370","metadata":false},{"id":371766,"structure_id":52919,"section_number":"58.1-3371","catch_line":"Appointment in counties with county executive or county manager form of government","url":"\/58.1-3371\/","token":"58.1\/III\/32\/14\/58.1-3371","metadata":false},{"id":371767,"structure_id":52919,"section_number":"58.1-3372","catch_line":"Repealed","url":"\/58.1-3372\/","token":"58.1\/III\/32\/14\/58.1-3372","metadata":false},{"id":371769,"structure_id":52919,"section_number":"58.1-3373","catch_line":"Permanent board of equalization","url":"\/58.1-3373\/","token":"58.1\/III\/32\/14\/58.1-3373","metadata":false},{"id":371768,"structure_id":52919,"section_number":"58.1-3373.1","catch_line":"City may elect to provide for board of equalization","url":"\/58.1-3373.1\/","token":"58.1\/III\/32\/14\/58.1-3373.1","metadata":false},{"id":371770,"structure_id":52919,"section_number":"58.1-3374","catch_line":"Qualifications of members; vacancies","url":"\/58.1-3374\/","token":"58.1\/III\/32\/14\/58.1-3374","metadata":false},{"id":371771,"structure_id":52919,"section_number":"58.1-3375","catch_line":"Compensation of members","url":"\/58.1-3375\/","token":"58.1\/III\/32\/14\/58.1-3375","metadata":false},{"id":371772,"structure_id":52919,"section_number":"58.1-3376","catch_line":"Organization and assistants; legal assistance","url":"\/58.1-3376\/","token":"58.1\/III\/32\/14\/58.1-3376","metadata":false},{"id":371773,"structure_id":52919,"section_number":"58.1-3377","catch_line":"Use of land books","url":"\/58.1-3377\/","token":"58.1\/III\/32\/14\/58.1-3377","metadata":false},{"id":371774,"structure_id":52919,"section_number":"58.1-3378","catch_line":"Sittings; notices thereof","url":"\/58.1-3378\/","token":"58.1\/III\/32\/14\/58.1-3378","metadata":false},{"id":371775,"structure_id":52919,"section_number":"58.1-3379","catch_line":"Hearing complaints and equalizing assessments","url":"\/58.1-3379\/","token":"58.1\/III\/32\/14\/58.1-3379","metadata":false},{"id":371777,"structure_id":52919,"section_number":"58.1-3380","catch_line":"Taxpayer or local authorities may apply for equalization","url":"\/58.1-3380\/","token":"58.1\/III\/32\/14\/58.1-3380","metadata":false},{"id":371778,"structure_id":52919,"section_number":"58.1-3381","catch_line":"Action of board; notice required before increase made","url":"\/58.1-3381\/","token":"58.1\/III\/32\/14\/58.1-3381","metadata":false},{"id":371779,"structure_id":52919,"section_number":"58.1-3382","catch_line":"Appeal","url":"\/58.1-3382\/","token":"58.1\/III\/32\/14\/58.1-3382","metadata":false},{"id":371780,"structure_id":52919,"section_number":"58.1-3383","catch_line":"Omitted real estate and duplicate assessments","url":"\/58.1-3383\/","token":"58.1\/III\/32\/14\/58.1-3383","metadata":false},{"id":371781,"structure_id":52919,"section_number":"58.1-3384","catch_line":"Minutes and copies of orders","url":"\/58.1-3384\/","token":"58.1\/III\/32\/14\/58.1-3384","metadata":false},{"id":371782,"structure_id":52919,"section_number":"58.1-3385","catch_line":"Commissioner to make changes ordered; when order exonerates taxpayer","url":"\/58.1-3385\/","token":"58.1\/III\/32\/14\/58.1-3385","metadata":false},{"id":371783,"structure_id":52919,"section_number":"58.1-3386","catch_line":"Power of boards to send for persons and papers","url":"\/58.1-3386\/","token":"58.1\/III\/32\/14\/58.1-3386","metadata":false},{"id":371784,"structure_id":52919,"section_number":"58.1-3387","catch_line":"Penalty for failure to obey summons","url":"\/58.1-3387\/","token":"58.1\/III\/32\/14\/58.1-3387","metadata":false},{"id":371785,"structure_id":52919,"section_number":"58.1-3388","catch_line":"In counties not having general reassessment, or annual or biennial assessment, taxes to be extended on basis of last equalization made","url":"\/58.1-3388\/","token":"58.1\/III\/32\/14\/58.1-3388","metadata":false},{"id":371786,"structure_id":52919,"section_number":"58.1-3389","catch_line":"Article not applicable to real estate assessable by Corporation Commission or Department","url":"\/58.1-3389\/","token":"58.1\/III\/32\/14\/58.1-3389","metadata":false}],"previous_section":{"id":371777,"structure_id":52919,"section_number":"58.1-3380","catch_line":"Taxpayer or local authorities may apply for equalization","url":"\/58.1-3380\/","token":"58.1\/III\/32\/14\/58.1-3380","metadata":false},"next_section":{"id":371779,"structure_id":52919,"section_number":"58.1-3382","catch_line":"Appeal","url":"\/58.1-3382\/","token":"58.1\/III\/32\/14\/58.1-3382","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3381\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1984, chapter 675; in 1993, chapter 136; in 2007, chapter 813<\/a>; in 2013, chapter 197<\/a>.<\/p>","references":false,"refers_to":[{"id":371775,"section_number":"58.1-3379","catch_line":"Hearing complaints and equalizing assessments","order_by":null,"url":"\/58.1-3379\/"}],"permalink":{"id":1484059,"object_type":"law","relational_id":371778,"identifier":"58.1-3381","token":"58.1\/III\/32\/14\/58.1-3381","url":"\/58.1-3381\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3381\/","token":"58.1\/III\/32\/14\/58.1-3381","dublin_core":{"Title":"Action of board; notice required before increase made","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3381","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The board shall hear and determine any and all such petitions<\/span> and, by order<\/span>, may increase, decrease or affirm<\/span> the assessment of which complaint is made; and, by order<\/span>, it may increase or decrease any assessment, upon its own motion<\/span>. No assessment shall be increased until after the owner of the property has been notified and given an opportunity to show cause against such increase. In addition, no assessment shall be increased on commercial, multi-family residential, or industrial property unless such increase is recommended by the assessor in compliance with the provisions of § 58.1-3379<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any determination of the assessment by the board shall be deemed presumptively correct for the succeeding two years unless the assessor can demonstrate by clear and convincing evidence<\/span> that a substantial change in value of the property has occurred. This subsection shall apply to the City of Virginia Beach. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nACTION OF BOARD; NOTICE REQUIRED BEFORE INCREASE MADE (\u00a7 58.1-3381)\n\nA. The board shall hear and determine any and all such petitions and, by order,\nmay increase, decrease or affirm the assessment of which complaint is made; and,\nby order, it may increase or decrease any assessment, upon its own motion. No\nassessment shall be increased until after the owner of the property has been\nnotified and given an opportunity to show cause against such increase. In\naddition, no assessment shall be increased on commercial, multi-family\nresidential, or industrial property unless such increase is recommended by the\nassessor in compliance with the provisions of § 58.1-3379.\n\nB. Any determination of the assessment by the board shall be deemed\npresumptively correct for the succeeding two years unless the assessor can\ndemonstrate by clear and convincing evidence that a substantial change in value\nof the property has occurred. This subsection shall apply to the City of\nVirginia Beach.\n\nHISTORY: Code 1950, \u00a7 58-906; 1984, c. 675; 1993, c. 136; 2007, c. 813; 2013,\nc. 197.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}