15.2-521 - Same; powers of commissioners of revenue; real estate reassessments.
§ 15.2-521. Same; powers of commissioners of revenue; real estatereassessments.
A. The director of finance shall exercise all the powers conferred andperform all the duties imposed by general law upon commissioners of therevenue, not inconsistent herewith, and shall be subject to the obligationsand penalties imposed by general law.
B. The director of finance shall make every general reassessment of realestate in the county, unless some other person is designated for this purposeby the board in accordance with § 15.2-512 or unless the board creates aseparate department of assessments in accordance with § 15.2-518. Theassessing officer shall collect and maintain data and devise methods andprocedures to be followed in each general reassessment that will make foruniformity in assessments throughout the county.
(Code 1950, § 15-288; 1959, Ex. Sess., c. 69; 1962, cc. 399, 623, § 15.1-605;1982, c. 647; 1984, c. 485; 1997, c. 587.)