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2018 SESSION
18103884DBe it enacted by the General Assembly of Virginia:
1. That § 58.1-3370 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3370. Appointment.
A. The circuit court having jurisdiction within each city and each county other than those counties operating under § 58.1-3371 shall, in each tax year immediately following the year a general reassessment or annual or biennial assessment is conducted in such city or county, appoint for such city or county a board of equalization of real estate assessments, unless such county or city has a permanent board of equalization appointed according to law. In addition, at the request of the local governing body, the circuit court may appoint alternate members as provided in subsection B of § 58.1-3373, and the provisions of that subsection shall apply mutatis mutandis.
B. The term of any board of equalization appointed under the
authority of this section shall expire one year 14 months after the effective date of the assessment for which
they were appointed.