58.1-3270 - Annual or biennial assessment and equalization by commissioner of revenue.

§ 58.1-3270. Annual or biennial assessment and equalization by commissionerof revenue.

The governing body of any county or city may, by resolution duly adopted, inlieu of the method now prescribed by law, provide for the annual assessmentand equalization of real estate for local taxation, or the biennialassessment as authorized by § 58.1-3253, by the commissioner of the revenue.No commissioner of the revenue without his consent shall be required to makean annual or biennial assessment and equalization of real estate for localtaxation as provided in § 58.1-3253 B, and if made, all costs incurred shallbe borne by the county or city.

(Code 1950, § 58-769.2; 1966, c. 84; 1979, c. 577; 1984, c. 675.)