The department of assessments, if and when established, shall be headed by a commissioner of the revenue or a supervisor of assessments, who shall exercise the powers conferred and perform the duties imposed by § 15.2-521 upon the director of finance.
In addition to the powers and duties hereinabove conferred, the governing body of any county which has provided for a department of assessments headed by a supervisor of assessments may, in lieu of the method now prescribed by law, provide for the annual assessment and equalization of assessments of real estate by such department. All real estate shall thereafter be assessed as of January 1 of each year. The provisions of this section shall not, however, apply to any real estate assessable under the law by the State Corporation Commission.
Code 1950, § 15-295; 1952, c. 500; 1962, c. 623, § 15.1-612; 1997, c. 587.
Structure Code of Virginia
Title 15.2 - Counties, Cities and Towns
Chapter 5 - County Executive Form of Government
§ 15.2-500. Title of form; applicability of chapter
§ 15.2-501. Adoption of county executive form
§ 15.2-502. Powers vested in board of county supervisors; election and terms of members; vacancies
§ 15.2-504. General powers of board
§ 15.2-504.1. Lighting level regulation
§ 15.2-506. Investigation of county officers
§ 15.2-507. Organization of departments
§ 15.2-508. Designation of officers to perform certain duties
§ 15.2-509. County executive appointed by board
§ 15.2-510. Tenure of office; removal
§ 15.2-511. Disability of executive
§ 15.2-513. Term, removal and disability of officers and employees
§ 15.2-514. Compensation of officers and employees
§ 15.2-515. Restrictions on activities of former officers and employees
§ 15.2-516. Duties of county executive
§ 15.2-517. Executive may also be department head
§ 15.2-518. Departments of the county
§ 15.2-519. Department of finance; director; general duties
§ 15.2-520. Department of Finance; expenditures and accounts
§ 15.2-521. Same; powers of commissioners of revenue; real estate reassessments
§ 15.2-522. Same; powers of county treasurer; deposit of moneys
§ 15.2-523. Same; claims against counties; accounts
§ 15.2-524. Same; director as purchasing agent
§ 15.2-525. Same; obligations of chief assessing officer
§ 15.2-526. Department of public works
§ 15.2-527. Department of social services
§ 15.2-528. Department of law enforcement
§ 15.2-529. Appointment of county attorney
§ 15.2-530. Powers and duties of sheriff
§ 15.2-531. Department of education
§ 15.2-532. Terms of school boards
§ 15.2-533. Elected school boards
§ 15.2-534. Department of health
§ 15.2-535. Department of assessments
§ 15.2-536. Selection of clerk, attorney and sheriff
§ 15.2-537. Officers not affected by adoption of plan
§ 15.2-538. Examination and audit of accounts and books
§ 15.2-539. Submission of budget by executive; hearings; notice; adoption