CHAPTER 311

An Act to provide for the assessment and equalization of assessments of
real estate tn certain counties; to authorize the transfer to the assessor
appointed pursuant to this act of the duties of the commissioner of the
revenue in respect to the assessment of real estate in such counttes ;
to provide for the appointment of boards of equalization in such
counties and to prescribe their powers and duties; and to repeal
certain acts.

[H 642]

Approved March 81, 1966

Be it enacted by the General Assembly of Virginia :

1. § 1. The governing body of any county adjoining two cities of the
first class and in which a military fort is located may, in lieu of the method
now prescribed by law, provide by ordinance for the annual assessment
and equalization of assessment of real estate in such county. To that end
it may appoint a person or persons (hereinafter referred to as assessor) to
assess such real estate for taxation, may prescribe the duties and term of
office of such assessor, may require that he give his entire time to the
duties of his office, may remove him for cause, may fix his compensation,
which shall be payable out of the local treasury, and may provide for such
technical and clerical assistance as may be necessary or advisable and for
the payment of any other expenses that may be properly incident thereto.

§ 2. All such real estate shall be assessed at its fair market value
and the taxes for each year on such real estate shall be extended by the
commissioner of the revenue on the basis of the last assessment made prior
to such year, subject to such changes as may have been lawfully made.

$ 3. The Board of Supervisors of any such county may provide that
all duties now devolved upon the commissioner of the revenue of such
county with respect to the establishment of assessed value of real estate
shall be transferred to and devolve upon the assessor appointed pursuant
to this act. The clerks of the courts of counties in which an assessor is
appointed hereunder shall furnish to the assessor of such county the list
of real estate transfers now required to be furnished to the commissioner
of the revenue.

§ 4. All duties and all powers conferred by law in the review for
equalization of assessments of real estate in the county shall be exercised
by a county board of equalization of assessments, composed of five mem-
bers appointed for terms of three years by the judge of the circuit court
under the provisions of § 58-898 of the Code of Virginia except that two of
the initial appointments shall be for three years, two of such initial ap-
pointments shall be for two years, and one of such initial appointments
shall be for one year, who shall also have the power to review all assess-
ments and changes of assessments previously made by the assessor. The
board of equalization of assessments shall have authority, on its own motion
or upon protest as hereinafter provided, to change any assessment of real
estate in the county, to add to the tax rolls any real estate erroneously
omitted, to remove properties from tax rolls when acquired by owners
not subject to taxation, and to correct errors in tax assessment records,
in accordance with the policies and procedures prescribed in this article.
Vacancies on the board of equalization of assessments shall be filled by the
judge of the circuit court for the unexpired term. Any member of such
board shall be removable by the judge of the circuit court for malfeasance,
misfeasance or nonfeasance in office. The compensation of the members
of the board of equalization of assessments shall be as prescribed in the
annual county budget as adopted by the board of supervisors.

5. Any person aggrieved by any assessment made by the assessor
or the board of equalization may apply for relief in the manner provided
by § 58-1145 of the Code of Virginia.

§ 6. This act shall not apply to any real estate assessable under law
by the State Corporation Commission.

§ 7. All acts and parts of acts relating to the assessment of real
estate in counties not in conflict with the provisions of this act shall apply
to any assessment made pursuant to this act.

2. All acts and parts of acts in conflict with this act are repealed to
the extent of such conflict.