15.2-619 - Same; powers of commissioners of revenue; real estate reassessments.
§ 15.2-619. Same; powers of commissioners of revenue; real estatereassessments.
The director of finance shall exercise all the powers conferred and performall the duties imposed by general law upon commissioners of the revenue, notinconsistent herewith, and shall be subject to the obligations and penaltiesimposed by general law.
Every general reassessment of real estate in the county, unless some otherperson is designated for this purpose by the county manager in accordancewith § 15.2-612 or unless the board creates a separate department ofassessments in accordance with § 15.2-616, shall be made by the director offinance; he shall collect and keep in his office data and devise methods andprocedures to be followed in each such general reassessment that will makefor uniformity in assessments throughout the county.
In addition to any other method provided by general law or by this article orto certain classified counties, the director of finance may provide for theannual assessment and equalization of real estate and any generalreassessment order by the board. The director of finance or his designatedagent shall collect data, provide maps and charts, and devise methods andprocedures to be followed for such assessment that will make for uniformityin assessments throughout the county.
There shall be a reassessment of all real estate at periods not to exceed sixyears between such reassessments.
All real estate shall be assessed as of January 1 of each year by thedirector of finance or such other person designated to make assessment. Suchassessment shall provide for the equalization of assessments of real estate,correction of errors in tax assessment records, addition of erroneouslyomitted properties to the tax rolls, and removal of properties acquired byowners not subject to taxation.
The taxes for each year on the real estate assessed shall be extended on thebasis of the last assessment made prior to such year.
This section shall not apply to real estate assessable under the law by theCommonwealth, and the director of finance or his designated agent shall notmake any real estate assessments during the life of any general reassessmentboard.
Any reassessments which change the assessment of real estate shall not beextended for taxation until forty-five days after a written notice is mailedto the person in whose name such property is to be assessed at his last knownaddress, setting forth the amount of the prior assessment and the newassessment.
The board shall establish a continuing board of real estate review andequalization to review all assessments made under authority of this sectionand to which all appeals by any person aggrieved by any real estateassessment shall first apply for relief. The board of real estate review andequalization shall consist of not fewer than three nor more than five memberswho shall be freeholders in the county. The appointment, terms of office andcompensation of the members of such board shall be prescribed by the board ofsupervisors. The board of real estate review and equalization shall have allthe powers conferred upon boards of equalization by general law. Allapplications for review to such board shall be made not later than April 1 ofthe year for which extension of taxes on the assessment is to be made. Suchboard shall grant a hearing to any person making application at a regularadvertised meeting of the board, shall rule on all applications within sixtydays after the date of the hearing, and shall thereafter promptly certify itsaction thereon to the director of finance. The equalization board shallconduct hearings at such times as are convenient, after publishing a noticein a newspaper having a general circulation in the county, ten days prior toany such hearing at which any person applying for review will be heard.
Any person aggrieved by any reassessment or action of the board of realestate review and equalization may apply for relief to the circuit court ofthe county in the manner provided by general law.
(Code 1950, § 15-320; 1954, c. 46; 1956, c. 349; 1959, Ex. Sess., c. 69;1962, cc. 399, 623, § 15.1-640; 1982, c. 647; 1991, c. 16; 1997, c. 587.)