Sec. 18-55. Same—Powers.
The board of equalization or review shall and may exercise the power to revise, correct and amend any assessment of real estate made by the assessor or assessors in the year in which they serve, and to that end shall have all the powers conferred upon boards of equalization by Section 58.1-3378, Section 58.1-3379 and Section 58.1-3387 of the Code of Virginia. The board of equalization or review may adopt any regulations providing for oral presentations, with formal petitions or other pleadings or requests for review and looking to the further facilitation and simplification of the proceedings before the board, provided such regulations do not conflict with the provisions of this article. Any person wishing to apply to the board of equalization for review of an assessment must submit an application to the board no later than the thirty-first day of July for the year the assessment is effective. The city shall assess real estate on a biennial basis and during the off year the board's authority to hear complaints shall be limited to assessments based upon new construction, improvements, alterations, rezoning, demolitions, fire losses, land subdivisions and similar situations for which changes of assessment are mailed to property owners by the city assessor's office. (Code 1959, § 12-41; Ord. No. O-87-266, § 1, 11-24-87; Ord. No. O-93-249, 9-14-93; Ord. No. O-01-132, 7-10-01, eff. 7-1-01)
Last updated date: 10/23/2006 4:15:21 PM