State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-32 > 58-1-3381§ 58.1-3381. Action of board; notice required before increase made.
A. The board shall hear and determine any and all such petitions and, byorder, may increase, decrease or affirm the assessment of which complaint ismade; and, by order, it may increase or decrease any assessment, upon its ownmotion. No assessment shall be increased until after the owner of theproperty has been notified and given an opportunity to show cause againstsuch increase, unless such owner has already been heard.
B. Any determination of the assessment by the board shall be deemedpresumptively correct for the succeeding two years unless the assessor candemonstrate by clear and convincing evidence that a substantial change invalue of the property has occurred. This subsection shall apply to the Cityof Virginia Beach.
(Code 1950, § 58-906; 1984, c. 675; 1993, c. 136; 2007, c. 813.)
