Pursuant to Code of Virginia, § 58.1-3370, the review for equalization of real estate
assessments shall be exercised by a county board of equalization of assessments. The
board of equalization shall have all the powers authorized by state law. The board
shall be composed of five members appointed by the circuit court for terms not to
exceed one year and expiring one year after the effective date of the assessment for
which they are appointed. Vacancies on the board of equalization shall be filled by
the circuit court for the unexpired term. Any member of the board may be removed by
the chief judge of the circuit court for malfeasance, misfeasance or nonfeasance in
office. The compensation of the members of the board of equalization shall be set
in the annual county budget as adopted by the board of supervisors.
(Code 1978, § 8-3)
State Law reference—
Local boards of equalization, Code of Virginia, § 58.1-3370 et seq.
