A. The governing body of the county shall appoint a board of equalization ofreal estate assessments composed of not less than three nor more than 11members. The governing body may provide for terms varying in duration not toexceed four years. Such equalization board shall have the powers and dutiesprovided by, and be subject to, the provisions of Article 14 (§ 58.1-3370 etseq.) of Chapter 32 of Title 58.1. Any person aggrieved by any assessmentmade under the provisions of this section may apply for relief to such boardas therein provided. The provisions of this section shall not, however, applyto any real estate assessable under the law by the State CorporationCommission.
B. The board of equalization may sit in panels of at least three members eachunder the following terms and conditions:
1. The presence of all members of the panel shall be necessary to constitutea quorum.
2. The chairman of the board of equalization shall assign the members topanels and, insofar as practicable, rotate the membership of the panels.
3. The chairman of the board of equalization shall preside over any panel ofwhich he is a member and shall designate the presiding member of the otherpanels.
4. Each panel shall perform its duties independently of the others.
5. The board of equalization shall sit en banc (i) when there is a dissent inthe panel to which the matter was originally assigned and an aggrieved partyrequests an en banc hearing or (ii) upon its own motion at any time, in anymatter in which a majority of the board of equalization determines it isappropriate to do so. The board of equalization sitting en banc shallconsider and decide the matter and may affirm, reverse, overrule or modifyany previous decision by any panel.
A. The governing body of the county shall appoint a board of equalization ofreal estate assessments composed of not less than three nor more than 11members. The governing body may provide for terms varying in duration not toexceed four years. Such equalization board shall have the powers and dutiesprovided by, and be subject to, the provisions of Article 14 (§ 58.1-3370 etseq.) of Chapter 32 of Title 58.1. Any person aggrieved by any assessmentmade under the provisions of this section may apply for relief to such boardas therein provided. The provisions of this section shall not, however, applyto any real estate assessable under the law by the State CorporationCommission.
B. The board of equalization may sit in panels of at least three members eachunder the following terms and conditions:
1. The presence of all members of the panel shall be necessary to constitutea quorum.
2. The chairman of the board of equalization shall assign the members topanels and, insofar as practicable, rotate the membership of the panels.
3. The chairman of the board of equalization shall preside over any panel ofwhich he is a member and shall designate the presiding member of the otherpanels.
4. Each panel shall perform its duties independently of the others.
5. The board of equalization shall sit en banc (i) when there is a dissent inthe panel to which the matter was originally assigned and an aggrieved partyrequests an en banc hearing or (ii) upon its own motion at any time, in anymatter in which a majority of the board of equalization determines it isappropriate to do so. The board of equalization sitting en banc shallconsider and decide the matter and may affirm, reverse, overrule or modifyany previous decision by any panel.
A. The governing body of the county shall appoint a board of equalization ofreal estate assessments composed of not less than three nor more than 11members. The governing body may provide for terms varying in duration not toexceed four years. Such equalization board shall have the powers and dutiesprovided by, and be subject to, the provisions of Article 14 (§ 58.1-3370 etseq.) of Chapter 32 of Title 58.1. Any person aggrieved by any assessmentmade under the provisions of this section may apply for relief to such boardas therein provided. The provisions of this section shall not, however, applyto any real estate assessable under the law by the State CorporationCommission.
B. The board of equalization may sit in panels of at least three members eachunder the following terms and conditions:
1. The presence of all members of the panel shall be necessary to constitutea quorum.
2. The chairman of the board of equalization shall assign the members topanels and, insofar as practicable, rotate the membership of the panels.
3. The chairman of the board of equalization shall preside over any panel ofwhich he is a member and shall designate the presiding member of the otherpanels.
4. Each panel shall perform its duties independently of the others.
5. The board of equalization shall sit en banc (i) when there is a dissent inthe panel to which the matter was originally assigned and an aggrieved partyrequests an en banc hearing or (ii) upon its own motion at any time, in anymatter in which a majority of the board of equalization determines it isappropriate to do so. The board of equalization sitting en banc shallconsider and decide the matter and may affirm, reverse, overrule or modifyany previous decision by any panel.
