§ 58.1-3258 — Provisions for annual or biennial assessment not repealed; qualifications of supervisors, assessors and appraisers

Virginia § 58.1-3258

• Jurisdiction: Virginia
• Title 58.1: TAXATION
• Subtitle III: LOCAL TAXES
• Ch. 32: REAL PROPERTY TAX
• Art. 5: REASSESSMENT/ASSESSMENT CYCLES

Text

A. Nothing contained in this article shall be construed as repealing or amending any provisions of law authorizing or permitting the annual or biennial assessment or reassessment of real estate in cities or counties, except as hereinafter expressly provided.

B. The supervisors, assessors and appraisers conducting assessments who are employees of the locality shall have the qualifications prescribed by the Department for the particular position held, which shall include such combination of education, training and experience as deemed necessary for the performance of their duties.

C. The supervisors, assessors and appraisers conducting assessments who have been contracted by the locality to conduct assessments shall hold a valid certification issued by the Department pursuant to § 58.1-3258.1.

Legislative History

Code 1950, § 58-785; 1950, p. 1267; 1983, c. 304; 1984, c. 675; 2008, c. 540.