§ 58.1-3331. Public disclosure of certain assessment records.
A. All property appraisal cards or sheets within the custody of a county,city or town assessing officer, except those cards or sheets containinginformation made confidential by § 58.1-3, shall be open for inspection,after the notice of reassessment is mailed as provided in § 58.1-3330, thenormal office hours of such official by any taxpayer, or his duly authorizedrepresentative, desiring to review such cards or sheets.
B. Any taxpayer, or his duly authorized representative, whose real propertyhas been assessed for taxation shall, upon request, be allowed to examine theworking papers used by any such assessing official in arriving at theappraised and assessed value of such person's land and any improvementsthereon.
C. Upon request of any taxpayer or his duly authorized representative, theassessing officer of the governing body shall make available informationregarding the methodology employed in the calculation of a property'sassessed value to include the capitalization rate used to determine theproperty's value, a list of comparable properties or sales figures consideredin the valuation, and any other market surveys, formulas, matrices, or otherfactors considered in determining the value of the property. Nothing in thissection shall be construed to require disclosure of information that isprohibited from disclosure pursuant to §§ 58.1-3 and 58.1-3294.
D. The assessing officer of the governing body may fix and promulgate alimited period within normal office hours when such records shall beavailable for inspection and copying, but such period of time may not be lessthan four hours per day on Monday through Friday, except on such days whenthe office is otherwise closed.
E. If, within at least five days prior to any action by a court under §58.1-3984 or by a board of equalization under § 58.1-3379, the assessingofficer fails to disclose or make available for inspection any informationrequired to be disclosed or made available for inspection and copying underthis section, then the assessing official and the applicable local governmentshall not be allowed to introduce such information or use it in any othermanner in any such appeal.
(Code 1950, § 58-792.02; 1975, c. 615; 1979, c. 577; 1980, c. 124; 1983, c.161; 1984, c. 675; 2010, c. 552.)
§ 58.1-3331. Public disclosure of certain assessment records.
A. All property appraisal cards or sheets within the custody of a county,city or town assessing officer, except those cards or sheets containinginformation made confidential by § 58.1-3, shall be open for inspection,after the notice of reassessment is mailed as provided in § 58.1-3330, thenormal office hours of such official by any taxpayer, or his duly authorizedrepresentative, desiring to review such cards or sheets.
B. Any taxpayer, or his duly authorized representative, whose real propertyhas been assessed for taxation shall, upon request, be allowed to examine theworking papers used by any such assessing official in arriving at theappraised and assessed value of such person's land and any improvementsthereon.
C. Upon request of any taxpayer or his duly authorized representative, theassessing officer of the governing body shall make available informationregarding the methodology employed in the calculation of a property'sassessed value to include the capitalization rate used to determine theproperty's value, a list of comparable properties or sales figures consideredin the valuation, and any other market surveys, formulas, matrices, or otherfactors considered in determining the value of the property. Nothing in thissection shall be construed to require disclosure of information that isprohibited from disclosure pursuant to §§ 58.1-3 and 58.1-3294.
D. The assessing officer of the governing body may fix and promulgate alimited period within normal office hours when such records shall beavailable for inspection and copying, but such period of time may not be lessthan four hours per day on Monday through Friday, except on such days whenthe office is otherwise closed.
E. If, within at least five days prior to any action by a court under §58.1-3984 or by a board of equalization under § 58.1-3379, the assessingofficer fails to disclose or make available for inspection any informationrequired to be disclosed or made available for inspection and copying underthis section, then the assessing official and the applicable local governmentshall not be allowed to introduce such information or use it in any othermanner in any such appeal.
(Code 1950, § 58-792.02; 1975, c. 615; 1979, c. 577; 1980, c. 124; 1983, c.161; 1984, c. 675; 2010, c. 552.)
§ 58.1-3331. Public disclosure of certain assessment records.
A. All property appraisal cards or sheets within the custody of a county,city or town assessing officer, except those cards or sheets containinginformation made confidential by § 58.1-3, shall be open for inspection,after the notice of reassessment is mailed as provided in § 58.1-3330, thenormal office hours of such official by any taxpayer, or his duly authorizedrepresentative, desiring to review such cards or sheets.
B. Any taxpayer, or his duly authorized representative, whose real propertyhas been assessed for taxation shall, upon request, be allowed to examine theworking papers used by any such assessing official in arriving at theappraised and assessed value of such person's land and any improvementsthereon.
C. Upon request of any taxpayer or his duly authorized representative, theassessing officer of the governing body shall make available informationregarding the methodology employed in the calculation of a property'sassessed value to include the capitalization rate used to determine theproperty's value, a list of comparable properties or sales figures consideredin the valuation, and any other market surveys, formulas, matrices, or otherfactors considered in determining the value of the property. Nothing in thissection shall be construed to require disclosure of information that isprohibited from disclosure pursuant to §§ 58.1-3 and 58.1-3294.
D. The assessing officer of the governing body may fix and promulgate alimited period within normal office hours when such records shall beavailable for inspection and copying, but such period of time may not be lessthan four hours per day on Monday through Friday, except on such days whenthe office is otherwise closed.
E. If, within at least five days prior to any action by a court under §58.1-3984 or by a board of equalization under § 58.1-3379, the assessingofficer fails to disclose or make available for inspection any informationrequired to be disclosed or made available for inspection and copying underthis section, then the assessing official and the applicable local governmentshall not be allowed to introduce such information or use it in any othermanner in any such appeal.
(Code 1950, § 58-792.02; 1975, c. 615; 1979, c. 577; 1980, c. 124; 1983, c.161; 1984, c. 675; 2010, c. 552.)
