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2014 SESSION
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3330 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3330. Notice of change in assessment.
A. Whenever in any county, city or town there is a reassessment of real estate, or any change in the assessed value of any real estate, notice shall be given by mail directly to each property owner, as shown by the land books of the county, city or town whose assessment has been changed. Such notice shall be sent by postpaid mail at least fifteen days prior to the date of a hearing to protest such change to the address of the property owner as shown on such land books. The governing body of the county, city or town shall require the officer of such county, city or town charged with the assessment of real estate to send such notices or it shall provide funds or services to the persons making such reassessment so that such persons can send such notices.
B. Every notice shall, among other matters, show the
magisterial or other district, if any, in which the real estate is located, the
amount and the new and immediately prior two appraised assessed
value values of land, and the new and immediately
prior two appraised assessed value values of
improvements, and the new and immediately prior assessed value of each if
different from the appraised value. It shall further set out the time and
place at which persons may appear before the officers making such reassessment
or change and present objections thereto. The notice shall also inform each
property owner of the right to view and make copies of records maintained by
the local assessment office pursuant to §§ 58.1-3331 and 58.1-3332, and inform
each property owner that the records available and the procedure for accessing
them are set out in §§ 58.1-3331 and 58.1-3332. In counties that have elected
by ordinance to prepare land and personal property books in alphabetical order
as authorized by § 58.1-3301 B, such notice may omit reference to districts, as
provided herein.
The following requirements shall apply to any notice of change
in assessment other than one in which the change arises solely from the
construction or addition of new improvements to the real estate. If the tax
rate that will apply to the new assessed value has been established, then the
notice shall set out such rate. In addition, whether or not the tax rate
applicable to the new assessed value has been established, the notice shall set
out the tax rates for the immediately prior two tax years, the total amount
of the new tax levy, based on the current tax rate at the time the notices
are prepared, and the amounts of the total tax levies for the immediately prior
two tax years, and the percentage change changes in the new
tax levy from the tax levies in the immediately prior one two
tax years.
If the tax rate that will apply to the new assessed value has not been established, then the notice shall set out the time and place of the next meeting of the local governing body at which public testimony will be accepted on any real estate tax rate changes. If this meeting will be more than 60 days from the date of the reassessment notice, then instead of the date of the meeting, the notice shall include information on when the date of the meeting will be set and where it will be publicized.
C. Any person other than the owner who receives such reassessment notice, shall transmit the notice to such owner, at his last known address, immediately on receipt thereof, and shall be liable to such owner in an action at law for liquidated damages in the amount of twenty-five dollars, in the event of a failure to so transmit the notice. Mailing such notice to the last known address of the property owner shall be deemed to satisfy the requirements of this section.
D. Notwithstanding the provisions of this section, if the address of the taxpayer as shown on the tax record is in care of a lender, the lender shall upon request furnish the county, city or town a list of such property owners, together with their current addresses as they appear on the books of the lender, or the parties may by agreement permit the lender to forward such notices to the property owner, with the cost of postage to be paid by the county, city or town.