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2022 SESSION
22101716DBe 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 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 three-year, five-year,
or six-year intervals. In addition, Augusta County and Bedford County may elect
by majority vote of their respective board of supervisors to conduct 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.