58.1-3330 - Notice of change in assessment.
§ 58.1-3330. Notice of change in assessment.
A. Whenever in any county, city or town there is a reassessment of realestate, or any change in the assessed value of any real estate, notice shallbe given by mail directly to each property owner, as shown by the land booksof the county, city or town whose assessment has been changed. Such noticeshall be sent by postpaid mail at least fifteen days prior to the date of ahearing to protest such change to the address of the property owner as shownon such land books. The governing body of the county, city or town shallrequire the officer of such county, city or town charged with the assessmentof real estate to send such notices or it shall provide funds or services tothe persons making such reassessment so that such persons can send suchnotices.
B. Every notice shall, among other matters, show the magisterial or otherdistrict, if any, in which the real estate is located, the amount and the newand immediately prior appraised value of land, the new and immediately priorappraised value of improvements, and the new and immediately prior assessedvalue of each if different from the appraised value. It shall further set outthe time and place at which persons may appear before the officers makingsuch reassessment or change and present objections thereto. In counties thathave elected by ordinance to prepare land and personal property books inalphabetical order as authorized by § 58.1-3301 B, such notice may omitreference to districts, as provided herein.
The following requirements shall apply to any notice of change in assessmentother than one in which the change arises solely from the construction oraddition of new improvements to the real estate. If the tax rate that willapply to the new assessed value has been established, then the notice shallset out such rate, the total amount of the new tax levy, and the percentagechange in the new tax levy from the immediately prior one. If the tax ratethat will apply to the new assessed value has not been established, then thenotice shall set out the time and place of the next meeting of the localgoverning body at which public testimony will be accepted on any real estatetax rate changes. If this meeting will be more than 60 days from the date ofthe reassessment notice, then instead of the date of the meeting, the noticeshall include information on when the date of the meeting will be set andwhere it will be publicized.
C. Any person other than the owner who receives such reassessment notice,shall transmit the notice to such owner, at his last known address,immediately on receipt thereof, and shall be liable to such owner in anaction at law for liquidated damages in the amount of twenty-five dollars, inthe event of a failure to so transmit the notice. Mailing such notice to thelast known address of the property owner shall be deemed to satisfy therequirements of this section.
D. Notwithstanding the provisions of this section, if the address of thetaxpayer as shown on the tax record is in care of a lender, the lender shallupon request furnish the county, city or town a list of such property owners,together with their current addresses as they appear on the books of thelender, or the parties may by agreement permit the lender to forward suchnotices to the property owner, with the cost of postage to be paid by thecounty, city or town.
(Code 1950, § 58-792.01; 1973, c. 210; 1974, c. 179; 1975, c. 614; 1977, c.594; 1984, c. 675; 2006, cc. 255, 509; 2007, cc. 344, 353.)