§ 9-15. Same—Finality; review by board of equalization prerequisite to bringing action in circuit court.

(a)

The assessor's assessments shall be final unless appealed to and subsequently revised by the board of equalization. The board of equalization's decision concerning an assessment shall become final when certified by the board to the real estate assessment office, subject only to judicial review provided by law.

(b)

Any person still aggrieved by an assessment after review by the board of equalization may then apply for relief to the circuit court of the county in the manner prescribed by Code of Virginia, §§ 58.1-3984—58.1-3989, but review by the board of equalization shall be a prerequisite to applying to the circuit court for relief.

(Code 1978, § 8-10)

State Law reference— Review of assessment, Code of Virginia, § 58.1-3350.

(Code 1978, § 8-10)

State law reference

Review of assessment, Code of Virginia, § 58.1-3350.