Article XI. Real Estate Assessment.[78]
Sec. 2-164. Annual assessment.
All real estate in the city, not exempted from taxation by the
Constitution of Virginia and not assessable for taxation by the
state corporation commission, as provided by law, shall be
assessed annually for taxation by the city. (11-6-61.)
Sec. 2-165. Assessor of real estate—Office created; appointment;
salary; term of office; qualifications.
For the purpose of assessing real estate for annual taxation, the
office of assessor of real estate is hereby created. The assessor of
real estate shall be appointed by the city council at a salary to be
fixed by the city council, and shall give his entire time to the
duties of his office. The assessor of real estate shall be appointed
for a two year term, ending August 31 of every even-numbered
year. He shall be chosen on the basis of his knowledge of and
experience in real estate appraisal practices and procedures and
his administrative ability. (11-6-61; 9-8-70.)
Sec. 2-166. Same—Employees; annual budget; purchases.
The assessor of real estate may employ a deputy assessor,
subject to approval of the city council, and such other clerical
and other assistants as the city council may from time to time
authorize and for which appropriations have been made. Any
persons so employed shall be under the general supervision of the
assessor of real estate. The assessor of real estate shall submit to
the city manager, on or before February 15 of each year, a
proposed budget for the operation of his office for the next fiscal
year. All purchases made by the assessor of real estate shall be
made through the city purchasing agent. (11-6-61.)
Sec. 2-167. Same — Powers and duties.
The assessor of real estate shall have the general management
and control of the assessment of real estate for taxation in
accordance with the applicable state laws and subject to the
control of the city council. He shall annually assess for taxation,
at its fair market value, all real estate in the city not exempted
from taxation by the Constitution of Virginia and not assessable
for taxation by the state corporation commission, which shall
include all land, buildings, structures and improvements thereon
and all rights thereto and interests therein. He shall further
perform all other duties required by law to be performed by the
commissoner of revenue in respect to real estate assessments.
(11-6-61.)
Sec. 2-168. Same — Removal.
The city council may remove the assessor of real estate from his
office for cause. No order of removal under this section shall be
made until the assessor of real estate has been given reasonable
notice in writing of the charge against him and an opportunity to
be heard in person or by counsel and to present testimony in his
defense. Such order shall specify the cause for removal, and an
appeal shall lie therefrom, of right, to the corporation court of the
city. Such order shall not be passed except by a vote by a majority
of the city council. (11-6-61.)
Sec. 2-169. Time of making assessments; land book.
The annual assessment by the assessor of real estate shall be
completed by April 15 of the year in which such assessments are
made. The assessor of real estate shall prepare a book in such
form as he may adopt, showing such assessments in the manner
provided by the applicable state laws, which shall constitute the
land book. Taxes for each year shall be extended on the basis of
the land book made in that year, subject to such changes as may
have been lawfully made. Sufficient copies of such book shall be
prepared to comply with the statutes relating to land books.
(11-6-61; 11-14-73, § 1.)
Sec. 2-170. Right of assessor to examine witnesses, obtain
information, etc.; refusal to supply information
or permit inspection.
The assessor of real estate shall have the right to summons,
swear and examine witnesses and require owners of property to
furnish any pertinent information or records with respect to the
cost of land or improvements, materials used in construction,
insurance carried, rental value or other information relating to
the actual value of the property to be assessed. He shall have the
right to inspect both the exterior and interior of improvements on
property to be assessed. No person shall fail to supply pertinent
information or records requested by the assessor of real estate or
refuse to permit an inspection of property as hereinabove
provided. (11-6-61.)
Sec. 2-171. Notice of change in assessment.
Upon determination by the assessor of real estate that the
assessment of any property should be changed, notice of such
determination shall be given by mail to the owner at his last
known post office address. (11-6-61.)
Sec. 2-172. Clerk to furnish lists of real estate transfers to
assessor.
The clerk of the corporation court of the city shall furnish to the
assessor of real estate the lists of real estate transfers required by
law to be furnished the commissioner of revenue. (11-6-61.)
Sec. 2-172.1. Board of equalization — Membership;
appointment and qualifications of members.[79]
The corporation court of the city, or the judge thereof in
vacation, shall, annually, appoint for the city a board of
equalization of real estate assessments, to be composed of three
members. Each member shall be a freeholder of the city and shall
be selected by the court, or the judge thereof in vacation, from the
citizens of the city. Each member shall remain a resident of the
city during his term of office. (11-6-61.)
Sec. 2-172.2. Same — Term of office of members; filling of
vacancies.
The terms of the members of the board of equalization shall
commence on the first day of December and shall expire on the
thirtieth day of the following November, unless such terms are
extended. The corporation court of the city, or the judge thereof in
vacation, may extend the terms of the members of the board and
shall fill any vacancy therein for the unexpired term. (11-6-61.)
Sec. 2-172.3. Same — Compensation and expenses of
members.
The members of the board of equalization shall receive per diem
compensation for the time actually engaged in the duties of the
board, to be fixed by the city council; provided, that the city
council may limit the per diem compensation to such number of
days as in its opinion is sufficient for the completion of the work
of the board. The board may be allowed its reasonable expenses
for the operation of its affairs. Such compensation and expenses
shall be paid out of the city treasury. (11-6-61.)
Sec. 2-172.4. Same—Powers and duties.
The board of equalization shall have and exercise the power to
revise, correct and amend any assessment of real estate made by
the assessor of real estate in the year in which they served. To
that end, the board shall have all the powers conferred on such
boards by chapter 19 of title 58 of the Code of Virginia and any
acts amendatory thereof and supplemental thereto. (11-6-61.)
Sec. 2-172.5. Hearings before assessor and board of
equalization.
Any person aggrieved by an assessment made by the assessor
of real estate shall have the right, upon filing a written request
with him within thirty days after mailing of the notice of such
assessment or of a change in such assessment, to a hearing before
the assessor of real estate. No fee or charge shall be assessed
against the owner for or because of such hearing.
After the hearing before the assessor of real estate, if the
person is still aggrieved by the assessment, he may apply to the
board of equalization for a hearing. Such application shall be in
writing and filed with the board of equalization within thirty
days after the hearing before the assessor of real estate and be
made pursuant to the rules and regulations for such hearings
adopted by the board. The board of equalization may adopt such
rules and regulations, notwithstanding chapter 19 of title 58 of
the Code of Virginia, as it deems proper, looking to the further
facilitation and simplification of proceedings before it. (11-6-61.)
Sec. 2-172.6. Right of appeal to corporation court.
Any person aggrieved by any assessment made by the assessor
of real estate or the board of equalization may, after a hearing
before the assessor of real estate and after a hearing before the
board of equalization, apply for relief to the corporation court of
the city in the manner provided by section 58-1145 of the Code of
Virginia. (11-6-61.)
