§ 9-11. Real estate assessor.

(a)

The board of supervisors shall appoint a professional assessor, who shall:

(1)

Assess all real estate in the county at its fair market value as of January 1 of each year, correct errors in tax assessment records, add to the assessment rolls any real property erroneously omitted, and remove property from tax rolls when acquired by owners not subject to taxation;

(2)

Maintain appraisal records on a uniform and comparable basis with comprehensive descriptive matter for each separate parcel of taxable real estate in the county;

(3)

Maintain appraisal record indices, tax assessment maps and other devices to provide for ready and convenient use of records and data in the real estate assessment department or from other departments possessing information pertinent to real property assessments;

(4)

Accumulate and maintain current records of changes in real estate values, including such information as may be available from building permits, zoning records, documents dealing with real estate transactions, and other sources;

(5)

Support and justify all assessments and changes in assessments before the board of equalization of real estate assessments;

(6)

Attend all hearings of the board of equalization and act as clerk for, or administrative assistant to, the board, and to furnish such board with information and data pertaining to real property assessments in the county.

(b)

The board of supervisors hereby authorizes the county assessor to implement any policies or procedures necessary to effectively implement sections 9-29 through 9-32.

(Code 1978, § 8-1; Ord. of 12-14-16, § 1)

State Law reference— County authority to provide for the annual assessment of the real estate in the county, by an assessor appointed for the purpose, to prescribe the duties of such assessor, etc., Code of Virginia, § 58.1-3260(9).

(Code 1978, § 8-1; Ord. of 12-14-16, § 1)

State law reference

County authority to provide for the annual assessment of the real estate in the county, by an assessor appointed for the purpose, to prescribe the duties of such assessor, etc., Code of Virginia, § 58.1-3260(9).