Who Performs Reassessment/Assessment

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Article 6 of the Code of Virginia, titled “Who Performs Reassessment/Assessment.” It is part of Chapter 32 “Real Property Tax”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”. It contains 9 laws.

It’s comprised of the following 9 sections.

§ 58.1-3270	Annual or biennial assessment and equalization by commissioner of revenue
§ 58.1-3271	Appointment of board of assessors and real estate appraiser or board of equalization in counties and cities
§ 58.1-3272	How assessments made by board or assessor
§ 58.1-3273	Reserved
§ 58.1-3274	Establishment of department of real estate assessment; joint departments
§ 58.1-3275	By whom reassessment made in cities and counties
§ 58.1-3276	Qualifications of assessors and appraisers; removal and appointment of substitute
§ 58.1-3277	Forms for general reassessment of real estate in counties, cities and towns
§ 58.1-3278	Department to render assistance