{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3275.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3275.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3275.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3275.html"}],"law_id":371689,"edition_id":2,"section_id":371689,"structure_id":52910,"section_number":"58.1-3275","catch_line":"By whom reassessment made in cities and counties","history":"Code 1950, \u00a7 58-786; 1976, c. 676; 1979, c. 577; 1983, c. 304; 1984, c. 675; 1985, c. 221; 1988, c. 896; 1994, c. 210; 2008, c. 540.","full_text":"Every general reassessment of real estate in a city or county shall be made by (i) a professional assessor appointed by the governing body, who is either an employee qualified by the Department or an independent contractor holding valid certification issued by the Department; or (ii) a board of assessors of not fewer than three members, with not more than one member from each district for the election of a member of the governing body within such city or county appointed by the governing body. The assessors shall be designated on or after July 1 in the year immediately preceding the year in which the general reassessment of real estate is required to be made.\n\n","order_by":null,"text":{"0":{"id":1385983,"text":"Every general reassessment of real estate in a city or county shall be made by (i) a professional assessor appointed by the governing body, who is either an employee qualified by the Department or an independent contractor holding valid certification issued by the Department; or (ii) a board of assessors of not fewer than three members, with not more than one member from each district for the election of a member of the governing body within such city or county appointed by the governing body. The assessors shall be designated on or after July 1 in the year immediately preceding the year in which the general reassessment of real estate is required to be made.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52910,"edition_id":2,"name":"Who Performs Reassessment\/Assessment","identifier":"6","label":"article","depth":4,"order_by":12,"parent_id":52897,"metadata":{"child_laws":9,"child_structures":0},"date_created":"2026-08-02 03:07:53","date_modified":"2026-08-02 12:36:10","permalink":{"id":1484493,"object_type":"structure","relational_id":52910,"identifier":"6","token":"58.1\/III\/32\/6","url":"\/58.1\/III\/32\/6\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52897,"edition_id":2,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":3,"parent_id":52890,"metadata":{"child_laws":192,"child_structures":21},"date_created":"2026-08-02 03:07:37","date_modified":"2026-08-02 12:36:09","permalink":{"id":1483889,"object_type":"structure","relational_id":52897,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371684,"structure_id":52910,"section_number":"58.1-3270","catch_line":"Annual or biennial assessment and equalization by commissioner of revenue","url":"\/58.1-3270\/","token":"58.1\/III\/32\/6\/58.1-3270","metadata":false},{"id":371685,"structure_id":52910,"section_number":"58.1-3271","catch_line":"Appointment of board of assessors and real estate appraiser or board of equalization in counties and cities","url":"\/58.1-3271\/","token":"58.1\/III\/32\/6\/58.1-3271","metadata":false},{"id":371686,"structure_id":52910,"section_number":"58.1-3272","catch_line":"How assessments made by board or assessor","url":"\/58.1-3272\/","token":"58.1\/III\/32\/6\/58.1-3272","metadata":false},{"id":371687,"structure_id":52910,"section_number":"58.1-3273","catch_line":"Reserved","url":"\/58.1-3273\/","token":"58.1\/III\/32\/6\/58.1-3273","metadata":false},{"id":371688,"structure_id":52910,"section_number":"58.1-3274","catch_line":"Establishment of department of real estate assessment; joint departments","url":"\/58.1-3274\/","token":"58.1\/III\/32\/6\/58.1-3274","metadata":false},{"id":371689,"structure_id":52910,"section_number":"58.1-3275","catch_line":"By whom reassessment made in cities and counties","url":"\/58.1-3275\/","token":"58.1\/III\/32\/6\/58.1-3275","metadata":false},{"id":371690,"structure_id":52910,"section_number":"58.1-3276","catch_line":"Qualifications of assessors and appraisers; removal and appointment of substitute","url":"\/58.1-3276\/","token":"58.1\/III\/32\/6\/58.1-3276","metadata":false},{"id":371691,"structure_id":52910,"section_number":"58.1-3277","catch_line":"Forms for general reassessment of real estate in counties, cities and towns","url":"\/58.1-3277\/","token":"58.1\/III\/32\/6\/58.1-3277","metadata":false},{"id":371692,"structure_id":52910,"section_number":"58.1-3278","catch_line":"Department to render assistance","url":"\/58.1-3278\/","token":"58.1\/III\/32\/6\/58.1-3278","metadata":false}],"previous_section":{"id":371688,"structure_id":52910,"section_number":"58.1-3274","catch_line":"Establishment of department of real estate assessment; joint departments","url":"\/58.1-3274\/","token":"58.1\/III\/32\/6\/58.1-3274","metadata":false},"next_section":{"id":371690,"structure_id":52910,"section_number":"58.1-3276","catch_line":"Qualifications of assessors and appraisers; removal and appointment of substitute","url":"\/58.1-3276\/","token":"58.1\/III\/32\/6\/58.1-3276","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3275\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 8 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1976, chapter 676; in 1979, chapter 577; in 1983, chapter 304; in 1984, chapter 675; in 1985, chapter 221; in 1988, chapter 896; in 1994, chapter 210<\/a>; in 2008, chapter 540<\/a>.<\/p>","references":[{"id":371669,"section_number":"58.1-3250","catch_line":"General reassessment in cities","order_by":null,"url":"\/58.1-3250\/"}],"refers_to":false,"permalink":{"id":1484515,"object_type":"law","relational_id":371689,"identifier":"58.1-3275","token":"58.1\/III\/32\/6\/58.1-3275","url":"\/58.1-3275\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3275\/","token":"58.1\/III\/32\/6\/58.1-3275","dublin_core":{"Title":"By whom reassessment made in cities and counties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3275","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Every general reassessment of real estate in a city or county shall be made by (i) a professional assessor appointed by the governing body, who is either an employee qualified by the Department<\/span> or an independent contractor holding valid certification issued by the Department<\/span>; or (ii) a board of assessors of not fewer than three members, with not more than one member from each district for the election of a member of the governing body within such city or county appointed by the governing body. The assessors shall be designated on or after July 1 in the year immediately preceding the year in which the general reassessment of real estate is required to be made.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nBY WHOM REASSESSMENT MADE IN CITIES AND COUNTIES (\u00a7 58.1-3275)\n\nEvery general reassessment of real estate in a city or county shall be made by\n(i) a professional assessor appointed by the governing body, who is either an\nemployee qualified by the Department or an independent contractor holding valid\ncertification issued by the Department; or (ii) a board of assessors of not\nfewer than three members, with not more than one member from each district for\nthe election of a member of the governing body within such city or county\nappointed by the governing body. The assessors shall be designated on or after\nJuly 1 in the year immediately preceding the year in which the general\nreassessment of real estate is required to be made.\n\nHISTORY: Code 1950, \u00a7 58-786; 1976, c. 676; 1979, c. 577; 1983, c. 304; 1984,\nc. 675; 1985, c. 221; 1988, c. 896; 1994, c. 210; 2008, c. 540.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}