{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3380.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3380.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3380.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3380.html"}],"law_id":371777,"edition_id":2,"section_id":371777,"structure_id":52919,"section_number":"58.1-3380","catch_line":"Taxpayer or local authorities may apply for equalization","history":"Code 1950, \u00a7 58-905; 1984, c. 675; 2003, c. 1036; 2013, c. 197.","full_text":"Any taxpayer or his duly appointed representative may apply to the board of equalization for the adjustment to fair market value and equalization of his assessment, including errors in acreage, and any county or city through its appointed representative or attorney may apply to the board of equalization to adjust an assessment of real property to its fair market value and to equalize the assessment of any taxpayer. An executed and properly notarized letter from the property owner designating an appointed representative for the taxpayer shall be presumed to be a valid designation from the taxpayer, and the person whose signature is notarized shall be presumed to have the authority to designate such representative on behalf of the taxpayer.\n\n","order_by":null,"text":{"0":{"id":1386172,"text":"Any taxpayer or his duly appointed representative may apply to the board of equalization for the adjustment to fair market value and equalization of his assessment, including errors in acreage, and any county or city through its appointed representative or attorney may apply to the board of equalization to adjust an assessment of real property to its fair market value and to equalize the assessment of any taxpayer. An executed and properly notarized letter from the property owner designating an appointed representative for the taxpayer shall be presumed to be a valid designation from the taxpayer, and the person whose signature is notarized shall be presumed to have the authority to designate such representative on behalf of the taxpayer.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52919,"edition_id":2,"name":"Boards of Equalization","identifier":"14","label":"article","depth":4,"order_by":22,"parent_id":52897,"metadata":{"child_laws":21,"child_structures":0},"date_created":"2026-08-02 03:08:03","date_modified":"2026-08-02 12:36:12","permalink":{"id":1484009,"object_type":"structure","relational_id":52919,"identifier":"14","token":"58.1\/III\/32\/14","url":"\/58.1\/III\/32\/14\/","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":371765,"structure_id":52919,"section_number":"58.1-3370","catch_line":"Appointment","url":"\/58.1-3370\/","token":"58.1\/III\/32\/14\/58.1-3370","metadata":false},{"id":371766,"structure_id":52919,"section_number":"58.1-3371","catch_line":"Appointment in counties with county executive or county manager form of government","url":"\/58.1-3371\/","token":"58.1\/III\/32\/14\/58.1-3371","metadata":false},{"id":371767,"structure_id":52919,"section_number":"58.1-3372","catch_line":"Repealed","url":"\/58.1-3372\/","token":"58.1\/III\/32\/14\/58.1-3372","metadata":false},{"id":371769,"structure_id":52919,"section_number":"58.1-3373","catch_line":"Permanent board of equalization","url":"\/58.1-3373\/","token":"58.1\/III\/32\/14\/58.1-3373","metadata":false},{"id":371768,"structure_id":52919,"section_number":"58.1-3373.1","catch_line":"City may elect to provide for board of equalization","url":"\/58.1-3373.1\/","token":"58.1\/III\/32\/14\/58.1-3373.1","metadata":false},{"id":371770,"structure_id":52919,"section_number":"58.1-3374","catch_line":"Qualifications of members; vacancies","url":"\/58.1-3374\/","token":"58.1\/III\/32\/14\/58.1-3374","metadata":false},{"id":371771,"structure_id":52919,"section_number":"58.1-3375","catch_line":"Compensation of members","url":"\/58.1-3375\/","token":"58.1\/III\/32\/14\/58.1-3375","metadata":false},{"id":371772,"structure_id":52919,"section_number":"58.1-3376","catch_line":"Organization and assistants; legal assistance","url":"\/58.1-3376\/","token":"58.1\/III\/32\/14\/58.1-3376","metadata":false},{"id":371773,"structure_id":52919,"section_number":"58.1-3377","catch_line":"Use of land books","url":"\/58.1-3377\/","token":"58.1\/III\/32\/14\/58.1-3377","metadata":false},{"id":371774,"structure_id":52919,"section_number":"58.1-3378","catch_line":"Sittings; notices thereof","url":"\/58.1-3378\/","token":"58.1\/III\/32\/14\/58.1-3378","metadata":false},{"id":371775,"structure_id":52919,"section_number":"58.1-3379","catch_line":"Hearing complaints and equalizing assessments","url":"\/58.1-3379\/","token":"58.1\/III\/32\/14\/58.1-3379","metadata":false},{"id":371777,"structure_id":52919,"section_number":"58.1-3380","catch_line":"Taxpayer or local authorities may apply for equalization","url":"\/58.1-3380\/","token":"58.1\/III\/32\/14\/58.1-3380","metadata":false},{"id":371778,"structure_id":52919,"section_number":"58.1-3381","catch_line":"Action of board; notice required before increase made","url":"\/58.1-3381\/","token":"58.1\/III\/32\/14\/58.1-3381","metadata":false},{"id":371779,"structure_id":52919,"section_number":"58.1-3382","catch_line":"Appeal","url":"\/58.1-3382\/","token":"58.1\/III\/32\/14\/58.1-3382","metadata":false},{"id":371780,"structure_id":52919,"section_number":"58.1-3383","catch_line":"Omitted real estate and duplicate assessments","url":"\/58.1-3383\/","token":"58.1\/III\/32\/14\/58.1-3383","metadata":false},{"id":371781,"structure_id":52919,"section_number":"58.1-3384","catch_line":"Minutes and copies of orders","url":"\/58.1-3384\/","token":"58.1\/III\/32\/14\/58.1-3384","metadata":false},{"id":371782,"structure_id":52919,"section_number":"58.1-3385","catch_line":"Commissioner to make changes ordered; when order exonerates taxpayer","url":"\/58.1-3385\/","token":"58.1\/III\/32\/14\/58.1-3385","metadata":false},{"id":371783,"structure_id":52919,"section_number":"58.1-3386","catch_line":"Power of boards to send for persons and papers","url":"\/58.1-3386\/","token":"58.1\/III\/32\/14\/58.1-3386","metadata":false},{"id":371784,"structure_id":52919,"section_number":"58.1-3387","catch_line":"Penalty for failure to obey summons","url":"\/58.1-3387\/","token":"58.1\/III\/32\/14\/58.1-3387","metadata":false},{"id":371785,"structure_id":52919,"section_number":"58.1-3388","catch_line":"In counties not having general reassessment, or annual or biennial assessment, taxes to be extended on basis of last equalization made","url":"\/58.1-3388\/","token":"58.1\/III\/32\/14\/58.1-3388","metadata":false},{"id":371786,"structure_id":52919,"section_number":"58.1-3389","catch_line":"Article not applicable to real estate assessable by Corporation Commission or Department","url":"\/58.1-3389\/","token":"58.1\/III\/32\/14\/58.1-3389","metadata":false}],"previous_section":{"id":371775,"structure_id":52919,"section_number":"58.1-3379","catch_line":"Hearing complaints and equalizing assessments","url":"\/58.1-3379\/","token":"58.1\/III\/32\/14\/58.1-3379","metadata":false},"next_section":{"id":371778,"structure_id":52919,"section_number":"58.1-3381","catch_line":"Action of board; notice required before increase made","url":"\/58.1-3381\/","token":"58.1\/III\/32\/14\/58.1-3381","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3380\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1984, chapter 675; in 2003, chapter 1036<\/a>; in 2013, chapter 197<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1484055,"object_type":"law","relational_id":371777,"identifier":"58.1-3380","token":"58.1\/III\/32\/14\/58.1-3380","url":"\/58.1-3380\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3380\/","token":"58.1\/III\/32\/14\/58.1-3380","dublin_core":{"Title":"Taxpayer or local authorities may apply for equalization","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3380","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any taxpayer<\/span> or his duly appointed representative may apply to the board of equalization for the adjustment to fair market value and equalization of his assessment, including errors in acreage, and any county or city through its appointed representative or attorney may apply to the board of equalization to adjust an assessment of real property to its fair market value and to equalize the assessment of any taxpayer<\/span>. An executed and properly notarized letter from the property owner designating an appointed representative for the taxpayer<\/span> shall be presumed to be a valid designation from the taxpayer<\/span>, and the person whose signature is notarized shall be presumed to have the authority to designate such representative on behalf of the taxpayer<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAXPAYER OR LOCAL AUTHORITIES MAY APPLY FOR EQUALIZATION (\u00a7 58.1-3380)\n\nAny taxpayer or his duly appointed representative may apply to the board of\nequalization for the adjustment to fair market value and equalization of his\nassessment, including errors in acreage, and any county or city through its\nappointed representative or attorney may apply to the board of equalization to\nadjust an assessment of real property to its fair market value and to equalize\nthe assessment of any taxpayer. An executed and properly notarized letter from\nthe property owner designating an appointed representative for the taxpayer\nshall be presumed to be a valid designation from the taxpayer, and the person\nwhose signature is notarized shall be presumed to have the authority to\ndesignate such representative on behalf of the taxpayer.\n\nHISTORY: Code 1950, \u00a7 58-905; 1984, c. 675; 2003, c. 1036; 2013, c. 197.","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"}}