58.1-3275 - By whom reassessment made in cities and counties.
§ 58.1-3275. By whom reassessment made in cities and counties.
Every general reassessment of real estate in a city or county shall be madeby (i) a professional assessor appointed by the governing body, who is eitheran employee qualified by the Department or an independent contractor holdingvalid certification issued by the Department; or (ii) a board of assessors ofnot fewer than three members, with not more than one member from eachdistrict for the election of a member of the governing body within such cityor county appointed by the governing body. The assessors shall be designatedon or after July 1 in the year immediately preceding the year in which thegeneral reassessment of real estate is required to be made.
(Code 1950, § 58-786; 1976, c. 676; 1979, c. 577; 1983, c. 304; 1984, c. 675;1985, c. 221; 1988, c. 896; 1994, c. 210; 2008, c. 540.)