A. The director of finance shall exercise all the powers conferred and perform all the duties imposed by general law upon commissioners of the revenue, not inconsistent herewith, and shall be subject to the obligations and penalties imposed by general law.
B. Every general reassessment of real estate in the county, unless some other person is designated for this purpose, shall be made by the director of finance. He shall collect and keep data and devise methods and procedures to be followed in each such general reassessment that will make for uniformity in assessments throughout the county.
In addition to any other method provided by general law or by this chapter, the director of finance may provide for the annual assessment and equalization of real estate and any general reassessment ordered by the board. The director of finance or his designated agent shall collect data, provide maps and charts, and devise methods and procedures to be followed for such assessments that will make for uniformity in assessments throughout the county.
All real estate shall be assessed as of January 1 of each year by the director of finance or other person designated to make such assessment. Such assessment shall provide for the equalization of assessments of real estate, correction of errors in tax assessment records, addition of erroneously omitted properties to the tax rolls, and the removal of properties acquired by owners not subject to taxation.
Any reassessments which change the assessment of real estate shall not be extended for taxation until after a written notice has been mailed to the person in whose name such property is to be assessed at his last known address, setting forth the amount of the new assessment.
C. This section shall not apply to real estate assessable under the law by the State Corporation Commission.
Code 1950, § 15-384.53; 1960, c. 382; 1962, c. 623, § 15.1-766; 1972, c. 456; 1982, c. 647; 1987, c. 419; 1997, c. 587.
Structure Code of Virginia
Title 15.2 - Counties, Cities and Towns
Chapter 8 - Urban County Executive Form of Government
§ 15.2-800. Designation of form of government; applicability of chapter
§ 15.2-801. Adoption of urban county executive form
§ 15.2-803. General powers of board of supervisors
§ 15.2-805. Tenure of county executive; suspension or removal
§ 15.2-806. Absence or disability of county executive
§ 15.2-808. Tenure of county officers and employees; suspension or removal
§ 15.2-809. Compensation of officers and employees
§ 15.2-810. Restrictions on activities of former officers and employees
§ 15.2-811. Powers and duties of county executive
§ 15.2-812. County executive may act as director or head of department
§ 15.2-813. Certain officers not affected by adoption of plan
§ 15.2-814. Inquiries and investigations by board of supervisors
§ 15.2-816. Maintenance of certain sewer lines
§ 15.2-818. City may petition to become part of county
§ 15.2-819. Demolition of historic structures; civil penalty
§ 15.2-820. Donations to legal entities owning recreational facilities
§ 15.2-822. Designation of officer or employee to exercise power or perform duty
§ 15.2-823. Departments and commissions of county government
§ 15.2-824. Appointment of members of certain boards, authorities and commissions
§ 15.2-825. Committee for legislative audit and review
§ 15.2-826. Department of finance; director; general duties
§ 15.2-827. Same; expenditures and accounts
§ 15.2-828. Same; powers of commissioners of revenue; real estate assessments
§ 15.2-829. Same; powers of county treasurer; deposit of moneys
§ 15.2-830. Same; claims against counties; accounts
§ 15.2-831. Same; director as purchasing agent
§ 15.2-833. Same; obligations of chief assessing officer
§ 15.2-834. Department of public works
§ 15.2-835. Department and board of social services
§ 15.2-836. Department of law enforcement
§ 15.2-836.1. Animal protection police officer
§ 15.2-837. Department of education
§ 15.2-838. Department of records
§ 15.2-839. Department and board of health
§ 15.2-840. Department of assessments
§ 15.2-841. Department of farm and home demonstration
§ 15.2-842. Department of public safety
§ 15.2-843. Department of public utilities
§ 15.2-844. Examination and audit of books and accounts
§ 15.2-845. Schedule of compensation
§ 15.2-846. Salaries and expenses of board members; administrative staff
§ 15.2-847. Budget; board to fix salaries and allowances
§ 15.2-848. Compensation of officers and employees; fee system abolished
§ 15.2-849. Establishing times and conditions of employment; personnel management, etc.
§ 15.2-851. Expedited land development review procedure
§ 15.2-851.1. Optional provisions of a subdivision ordinance
§ 15.2-852. Disclosures in land use proceedings
§ 15.2-853. Commission on human rights; human rights ordinance
§ 15.2-856. Changes in boundaries of districts
§ 15.2-857. Judicial review; mandamus
§ 15.2-858. Creation, enlargement, contraction, etc., of sanitary districts