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2018 SESSION


CHAPTER 24
An Act to amend and reenact § 58.1-3252 of the Code of Virginia, relating to real property tax; general reassessment.
[H 124]
Approved February 26, 2018

 

Be it enacted by the General Assembly of Virginia:

1. That § 58.1-3252 of the Code of Virginia is amended and reenacted as follows:

§ 58.1-3252. In counties.

There shall be a general reassessment of real estate every four years. Any county which that, however, has a total population of 50,000 or less may elect by majority vote of its board of supervisors to conduct its general reassessments at either five-year or six-year intervals. In addition, Augusta County and Bedford County may elect by majority vote of its their respective board of supervisors to conduct its their general reassessments at either five-year or six-year intervals.

Nothing in this section shall affect the power of any county to use the annual or biennial assessment method as authorized by law.