Friday, October 10, 2008
The General Assembly is not in session.
Tracking Virginia’s General Assembly
since 2007.
SB1018: Charter; City of Hampton.
Be it enacted by the General Assembly of Virginia:
1. That § 6.06 of Chapter 167 of the Acts of Assembly of 1979 is amended and reenacted as follows:
§ 6.06. Real estate assessment department; office of assessor of real estate; board of review of real estate assessments; real estate assessment and reassessment generally.
The city council may, in lieu of the method now prescribed by law, provide by ordinance for the annual assessment and reassessment and equalization of assessments of real estate for local taxation. To that end there may be established a city real estate assessment department to be known as the "office of the assessor of real estate" and the city manager shall appoint the head of such department and such department shall assess all such real estate for taxation and equalize such assessments. The budget for the city real estate assessment department shall be as provided by the city council.
All duties imposed and all powers conferred by law on the commissioner of the revenue with respect to the assessment of real estate, including but not limited to the preparation of the land book, shall be transferred to the assessment department established as herein provided. In the preparation of the tax bills, the assessment department and the city treasurer, respectively, may avail themselves of the services of the data processing department of the city.
All real estate shall be assessed at its fair market value as of January one of each year, and taxes for each year on such real estate shall be extended on the basis of the last assessment made prior to such year, subject to such changes as may have been lawfully made.
There shall be established a board of review of real estate
assessments composed of five members to which review or appeal of real estate
assessments may be made as a matter of right. The members of such board of
review shall be appointed by the city council for terms of four years, provided
that the council may appoint or reappoint members for lesser terms in order
that the term of one member of the board shall expire each year. All members
of such board shall be residents of and own real property
within the city. Such members shall receive such compensation for
their services as shall be provided by ordinance and the members of such board
shall be removable by the council, after fifteen days' written notice to any
such member and a hearing, if demanded, by such member, for malfeasance,
misfeasance or nonfeasance in office. All vacancies shall be filled by the
council for the unexpired term. The board of review shall have and may
exercise the power to revise, correct and amend any and all assessments of real
estate made by the assessment department. Such board shall have all the powers
conferred upon boards of equalization by §§ 58-903 to 58-912, both inclusive,
of the Code of Virginia. Notwithstanding any such provision of law, the board
of review may adopt rules and regulations of procedure pertaining to requests
for review or appeal. The board shall elect one of its members as chairman and
a secretary, who need not be a member of the board, and may employ necessary
clerical or other personnel, subject to appropriation made by the city council
in accordance with this charter. All such proceedings shall be in public
session and no decision shall be made unless and until such board shall have
heard a report on such assessment from the real estate assessment department.
Any person, including the city real estate assessment department, aggrieved by
any assessment made by the board of review may apply for relief to the courts
in the manner provided by §§ 58-1145 to 58-1151, both inclusive, of the Code of
Virginia.
Nothing contained herein shall be construed as authorizing the assessment of property required to be assessed by the State Corporation Commission by the Constitution of Virginia. The members of the present board shall continue to serve their appointed terms.
Additional Data
Explanation
This is the actual text of the bill — the legislation itself. Generally this is amending existing law, proposing the addition or removal of words from laws that are already on the books.
Words that are highlighted in yellow are
proposed additions, and words that are crossed out in
red are proposed removals.
The numbers with the § symbol before them are references to existing laws, and if you click on them they’ll take you to that part of the law on the state's website.