{"data":{"id":"us-va/va.-code-58.1-3275","jurisdiction":"us-va","citation":"Va. Code § 58.1-3275","heading":"By whom reassessment made in cities and counties","body":"Every general reassessment of real estate in a city or county shall be made by (i) a professional assessor appointed by the governing body, who is either an employee qualified by the Department or an independent contractor holding valid certification issued by the Department; or (ii) a board of assessors of not fewer than three members, with not more than one member from each district for the election of a member of the governing body within such city or county appointed by the governing body. The assessors shall be designated on or after July 1 in the year immediately preceding the year in which the general reassessment of real estate is required to be made.Code 1950, § 58-786; 1976, c. 676; 1979, c. 577; 1983, c. 304; 1984, c. 675; 1985, c. 221; 1988, c. 896; 1994, c. 210; 2008, c. 540.","path":["Title 58.1. TAXATION","Subtitle III. LOCAL TAXES","Chapter 32. REAL PROPERTY TAX","Article 6. WHO PERFORMS REASSESSMENT/ASSESSMENT"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-3275/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"366f25ac359df3f4d2225ac1ba2261882bede755dea77339d4d99ecacd7d74b4","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-3274","next":"us-va/va.-code-58.1-3276"},"notice":"GroundRules: Original legal text. Not legal advice."}