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.)
