Sec. 18-54. Board of equalization—Appointment; composition; term; compensation.
Each tax year, beginning with the tax year starting on July 1, 2002, the circuit court for the City of Lynchburg appoints for the city the board of equalization or review of real estate assessments in the city to be composed of not less than three (3) nor more than five (5) members who shall be freeholders of the city. Terms of the members so appointed shall commence on the first day of July and shall expire on the thirtieth day of June in the tax year in which they are appointed. Members of the board shall receive per diem compensation, for time actually engaged in the duties of the board, to be fixed by the council of the city and paid out of the city treasury. The council may limit the per diem compensation to such number of days, as in its opinion, is sufficient for the completion of the work of the board. The assessor or a representative designated by him shall attend all meetings of the board with the right to take part in the discussion but having no vote. (Code 1959, § 12-40; Ord. No. O-87-042, § 1, 3-10-87; Ord. No. O-87-266, § 1, 11-24-87; Ord. No. O-93-191, 6-22-93; Ord. No. O-01-132, 7-10-01, eff. 7-1-01)
Last updated date: 10/23/2006 4:15:21 PM