§ 58.1-3379. (Effective for hearings held before October 1, 2010) Hearingcomplaints and equalizing assessments.
A. The board shall hear and give consideration to such complaints and shalladjust and equalize such assessments and shall, moreover, be charged with theespecial duty of increasing as well as decreasing assessments, whetherspecific complaint be laid or not, if in its judgment, the same be necessaryto equalize and accomplish the end that the burden of taxation shall restequally upon all citizens of such county or city.
B. In all cases brought before the board, there shall be a presumption thatthe valuation determined by the assessor is correct, and the board shall beadvised that it is not necessary that the taxpayer show that the assessmentis a result of manifest error or disregard of controlling evidence, butrather that the standard of proof is in accordance with subsection C.
C. The burden of proof shall be upon a taxpayer seeking relief to show thatthe property in question is valued at more than its fair market value, thatthe assessment is not uniform in its application, or that the assessment isotherwise not equalized. In order to receive relief, the taxpayer mustproduce substantial evidence that the valuation determined by the assessor iserroneous and was not arrived at in accordance with generally acceptedappraisal practice. Mistakes of fact, including computation, that affect theassessment shall be deemed not to be in accordance with generally acceptedappraisal practice.
D. The commissioner of the revenue or other local assessing officer of suchcounty or city shall, when requested, attend the meetings of the board,without additional compensation, and shall call the attention of the board tosuch inequalities in real estate assessments in his county or city as may beknown to him.
E. Every board of equalization may go upon and inspect any real estatesubject to adjustment or equalization by it.
F. The burdens and standards set out in subsections B and C shall apply inhearings before the board and nothing contained in this section shall beconstrued to change or have any effect upon the burdens and standardsapplicable to applications to correct erroneous assessments filed withcircuit courts pursuant to §§ 58.1-3984 through 58.1-3987.
(Code 1950, § 58-904; 1984, c. 675; 2003, c. 1036.)
§ 58.1-3379. (Effective for hearings held on or after October 1, 2010)Hearing complaints and equalizing assessments.
A. The board shall hear and give consideration to such complaints and shalladjust and equalize such assessments and shall, moreover, be charged with theespecial duty of increasing as well as decreasing assessments, whetherspecific complaint be laid or not, if in its judgment, the same be necessaryto equalize and accomplish the end that the burden of taxation shall restequally upon all citizens of such county or city.
B. In all cases brought before the board, there shall be a presumption thatthe valuation determined by the assessor is correct, and the board shall beadvised that it is not necessary that the taxpayer show that the assessmentis a result of manifest error or disregard of controlling evidence, butrather that the standard of proof is in accordance with subsection C.
C. The burden of proof shall be upon a taxpayer seeking relief to show thatthe property in question is valued at more than its fair market value, thatthe assessment is not uniform in its application, or that the assessment isotherwise not equalized. In order to receive relief, the taxpayer mustproduce substantial evidence that the valuation determined by the assessor iserroneous and was not arrived at in accordance with generally acceptedappraisal practices, procedures, rules, and standards as prescribed bynationally recognized professional appraisal organizations such as theInternational Association of Assessing Officers (IAAO). Mistakes of fact,including computation, that affect the assessment shall be deemed not to bein accordance with generally accepted appraisal practice.
D. In any case before the board concerning a taxpayer's complaint in whichthe commissioner of the revenue or other local assessing officer requests theboard to increase the assessment after the taxpayer files an appeal to theboard on a commercial, multifamily residential, or industrial property, thecommissioner or other officer shall provide the taxpayer notice of therequest not less than 14 days prior to the hearing of the board. Except asprovided herein, if the taxpayer contests the requested increase, theassessor shall either withdraw the request or shall provide the board anappraisal performed by an independent contractor who is licensed andcertified by the Virginia Real Estate Appraiser Board to serve as a generalreal estate appraiser, which appraisal affirms that such increase in valuerepresents the property's fair market value as of the date of the assessmentin dispute. The provisions of this subsection that require that the assessorprovide the board with an appraisal shall not apply if (i) the requestedincrease is based on mistakes of fact, including computation errors, or (ii)the information on which the commissioner or other officer bases therequested increase was available to, but not provided by, the taxpayer inresponse to a request for information made by the commissioner or otherofficer at the time the challenged assessment was made.
E. The commissioner of the revenue or other local assessing officer of suchcounty or city shall, when requested, attend the meetings of the board,without additional compensation, and shall call the attention of the board tosuch inequalities in real estate assessments in his county or city as may beknown to him.
F. Every board of equalization may go upon and inspect any real estatesubject to adjustment or equalization by it.
G. The burdens and standards set out in subsections B and C shall apply inhearings before the board and nothing contained in this section shall beconstrued to change or have any effect upon the burdens and standardsapplicable to applications to correct erroneous assessments filed withcircuit courts pursuant to §§ 58.1-3984 through 58.1-3987.
(Code 1950, § 58-904; 1984, c. 675; 2003, c. 1036; 2010, c. 552.)
§ 58.1-3379. (Effective for hearings held before October 1, 2010) Hearingcomplaints and equalizing assessments.
A. The board shall hear and give consideration to such complaints and shalladjust and equalize such assessments and shall, moreover, be charged with theespecial duty of increasing as well as decreasing assessments, whetherspecific complaint be laid or not, if in its judgment, the same be necessaryto equalize and accomplish the end that the burden of taxation shall restequally upon all citizens of such county or city.
B. In all cases brought before the board, there shall be a presumption thatthe valuation determined by the assessor is correct, and the board shall beadvised that it is not necessary that the taxpayer show that the assessmentis a result of manifest error or disregard of controlling evidence, butrather that the standard of proof is in accordance with subsection C.
C. The burden of proof shall be upon a taxpayer seeking relief to show thatthe property in question is valued at more than its fair market value, thatthe assessment is not uniform in its application, or that the assessment isotherwise not equalized. In order to receive relief, the taxpayer mustproduce substantial evidence that the valuation determined by the assessor iserroneous and was not arrived at in accordance with generally acceptedappraisal practice. Mistakes of fact, including computation, that affect theassessment shall be deemed not to be in accordance with generally acceptedappraisal practice.
D. The commissioner of the revenue or other local assessing officer of suchcounty or city shall, when requested, attend the meetings of the board,without additional compensation, and shall call the attention of the board tosuch inequalities in real estate assessments in his county or city as may beknown to him.
E. Every board of equalization may go upon and inspect any real estatesubject to adjustment or equalization by it.
F. The burdens and standards set out in subsections B and C shall apply inhearings before the board and nothing contained in this section shall beconstrued to change or have any effect upon the burdens and standardsapplicable to applications to correct erroneous assessments filed withcircuit courts pursuant to §§ 58.1-3984 through 58.1-3987.
(Code 1950, § 58-904; 1984, c. 675; 2003, c. 1036.)
§ 58.1-3379. (Effective for hearings held on or after October 1, 2010)Hearing complaints and equalizing assessments.
A. The board shall hear and give consideration to such complaints and shalladjust and equalize such assessments and shall, moreover, be charged with theespecial duty of increasing as well as decreasing assessments, whetherspecific complaint be laid or not, if in its judgment, the same be necessaryto equalize and accomplish the end that the burden of taxation shall restequally upon all citizens of such county or city.
B. In all cases brought before the board, there shall be a presumption thatthe valuation determined by the assessor is correct, and the board shall beadvised that it is not necessary that the taxpayer show that the assessmentis a result of manifest error or disregard of controlling evidence, butrather that the standard of proof is in accordance with subsection C.
C. The burden of proof shall be upon a taxpayer seeking relief to show thatthe property in question is valued at more than its fair market value, thatthe assessment is not uniform in its application, or that the assessment isotherwise not equalized. In order to receive relief, the taxpayer mustproduce substantial evidence that the valuation determined by the assessor iserroneous and was not arrived at in accordance with generally acceptedappraisal practices, procedures, rules, and standards as prescribed bynationally recognized professional appraisal organizations such as theInternational Association of Assessing Officers (IAAO). Mistakes of fact,including computation, that affect the assessment shall be deemed not to bein accordance with generally accepted appraisal practice.
D. In any case before the board concerning a taxpayer's complaint in whichthe commissioner of the revenue or other local assessing officer requests theboard to increase the assessment after the taxpayer files an appeal to theboard on a commercial, multifamily residential, or industrial property, thecommissioner or other officer shall provide the taxpayer notice of therequest not less than 14 days prior to the hearing of the board. Except asprovided herein, if the taxpayer contests the requested increase, theassessor shall either withdraw the request or shall provide the board anappraisal performed by an independent contractor who is licensed andcertified by the Virginia Real Estate Appraiser Board to serve as a generalreal estate appraiser, which appraisal affirms that such increase in valuerepresents the property's fair market value as of the date of the assessmentin dispute. The provisions of this subsection that require that the assessorprovide the board with an appraisal shall not apply if (i) the requestedincrease is based on mistakes of fact, including computation errors, or (ii)the information on which the commissioner or other officer bases therequested increase was available to, but not provided by, the taxpayer inresponse to a request for information made by the commissioner or otherofficer at the time the challenged assessment was made.
E. The commissioner of the revenue or other local assessing officer of suchcounty or city shall, when requested, attend the meetings of the board,without additional compensation, and shall call the attention of the board tosuch inequalities in real estate assessments in his county or city as may beknown to him.
F. Every board of equalization may go upon and inspect any real estatesubject to adjustment or equalization by it.
G. The burdens and standards set out in subsections B and C shall apply inhearings before the board and nothing contained in this section shall beconstrued to change or have any effect upon the burdens and standardsapplicable to applications to correct erroneous assessments filed withcircuit courts pursuant to §§ 58.1-3984 through 58.1-3987.
(Code 1950, § 58-904; 1984, c. 675; 2003, c. 1036; 2010, c. 552.)
§ 58.1-3379. (Effective for hearings held before October 1, 2010) Hearingcomplaints and equalizing assessments.
A. The board shall hear and give consideration to such complaints and shalladjust and equalize such assessments and shall, moreover, be charged with theespecial duty of increasing as well as decreasing assessments, whetherspecific complaint be laid or not, if in its judgment, the same be necessaryto equalize and accomplish the end that the burden of taxation shall restequally upon all citizens of such county or city.
B. In all cases brought before the board, there shall be a presumption thatthe valuation determined by the assessor is correct, and the board shall beadvised that it is not necessary that the taxpayer show that the assessmentis a result of manifest error or disregard of controlling evidence, butrather that the standard of proof is in accordance with subsection C.
C. The burden of proof shall be upon a taxpayer seeking relief to show thatthe property in question is valued at more than its fair market value, thatthe assessment is not uniform in its application, or that the assessment isotherwise not equalized. In order to receive relief, the taxpayer mustproduce substantial evidence that the valuation determined by the assessor iserroneous and was not arrived at in accordance with generally acceptedappraisal practice. Mistakes of fact, including computation, that affect theassessment shall be deemed not to be in accordance with generally acceptedappraisal practice.
D. The commissioner of the revenue or other local assessing officer of suchcounty or city shall, when requested, attend the meetings of the board,without additional compensation, and shall call the attention of the board tosuch inequalities in real estate assessments in his county or city as may beknown to him.
E. Every board of equalization may go upon and inspect any real estatesubject to adjustment or equalization by it.
F. The burdens and standards set out in subsections B and C shall apply inhearings before the board and nothing contained in this section shall beconstrued to change or have any effect upon the burdens and standardsapplicable to applications to correct erroneous assessments filed withcircuit courts pursuant to §§ 58.1-3984 through 58.1-3987.
(Code 1950, § 58-904; 1984, c. 675; 2003, c. 1036.)
§ 58.1-3379. (Effective for hearings held on or after October 1, 2010)Hearing complaints and equalizing assessments.
A. The board shall hear and give consideration to such complaints and shalladjust and equalize such assessments and shall, moreover, be charged with theespecial duty of increasing as well as decreasing assessments, whetherspecific complaint be laid or not, if in its judgment, the same be necessaryto equalize and accomplish the end that the burden of taxation shall restequally upon all citizens of such county or city.
B. In all cases brought before the board, there shall be a presumption thatthe valuation determined by the assessor is correct, and the board shall beadvised that it is not necessary that the taxpayer show that the assessmentis a result of manifest error or disregard of controlling evidence, butrather that the standard of proof is in accordance with subsection C.
C. The burden of proof shall be upon a taxpayer seeking relief to show thatthe property in question is valued at more than its fair market value, thatthe assessment is not uniform in its application, or that the assessment isotherwise not equalized. In order to receive relief, the taxpayer mustproduce substantial evidence that the valuation determined by the assessor iserroneous and was not arrived at in accordance with generally acceptedappraisal practices, procedures, rules, and standards as prescribed bynationally recognized professional appraisal organizations such as theInternational Association of Assessing Officers (IAAO). Mistakes of fact,including computation, that affect the assessment shall be deemed not to bein accordance with generally accepted appraisal practice.
D. In any case before the board concerning a taxpayer's complaint in whichthe commissioner of the revenue or other local assessing officer requests theboard to increase the assessment after the taxpayer files an appeal to theboard on a commercial, multifamily residential, or industrial property, thecommissioner or other officer shall provide the taxpayer notice of therequest not less than 14 days prior to the hearing of the board. Except asprovided herein, if the taxpayer contests the requested increase, theassessor shall either withdraw the request or shall provide the board anappraisal performed by an independent contractor who is licensed andcertified by the Virginia Real Estate Appraiser Board to serve as a generalreal estate appraiser, which appraisal affirms that such increase in valuerepresents the property's fair market value as of the date of the assessmentin dispute. The provisions of this subsection that require that the assessorprovide the board with an appraisal shall not apply if (i) the requestedincrease is based on mistakes of fact, including computation errors, or (ii)the information on which the commissioner or other officer bases therequested increase was available to, but not provided by, the taxpayer inresponse to a request for information made by the commissioner or otherofficer at the time the challenged assessment was made.
E. The commissioner of the revenue or other local assessing officer of suchcounty or city shall, when requested, attend the meetings of the board,without additional compensation, and shall call the attention of the board tosuch inequalities in real estate assessments in his county or city as may beknown to him.
F. Every board of equalization may go upon and inspect any real estatesubject to adjustment or equalization by it.
G. The burdens and standards set out in subsections B and C shall apply inhearings before the board and nothing contained in this section shall beconstrued to change or have any effect upon the burdens and standardsapplicable to applications to correct erroneous assessments filed withcircuit courts pursuant to §§ 58.1-3984 through 58.1-3987.
(Code 1950, § 58-904; 1984, c. 675; 2003, c. 1036; 2010, c. 552.)
