CHAPTER 64
An Act to amend and reenact §§ 12.03, 12.04, and 12.05 of Chapter 576 of the Acts of Assembly of 1978, which provided a charter for the City of Newport News, relating to real estate assessment.
[H 1962]
Approved March 21, 2023
Be it enacted by the General Assembly of Virginia:
1. That §§ 12.03, 12.04, and 12.05 of Chapter 576 of the Acts of Assembly of 1978 are amended and reenacted as follows:
§ 12.03. Board of review; composition; appointment, term and compensation of members; vacancies.
Notwithstanding any provision of §§ 58-895 to 58-902 and
58-914 Pursuant to § 58.1-3370 of the Code of Virginia, as amended,
the courts of record en banc of the city or the judges thereof in vacation
shall, annually, appoint for the city, a board of review of real
estate assessments to be composed of three members, who shall be freeholders of
the city for which they serve. The terms of such members shall commence on
September 1 of the year in which they are appointed and shall expire on the
thirtieth day of November of the year in which they are appointed, unless their
terms are extended. Such courts or the judges thereof in vacation may extend
the terms of the members of the board of review and shall fill any vacancy
therein for the unexpired term. The members of the board shall receive per diem
compensation for the time actually engaged in the duties of the board to be
fixed by the council of the city, and to be paid out of the treasury of the
city, and the council may limit the per diem compensation to such number of
days as, in its judgment, is sufficient for the completion of the work of the
board.
§ 12.04. Same Board of review; powers;
procedural regulations.
Such board of review shall have and may exercise the power to
revise, correct and amend any assessment of real estate made in the year in
which they serve, and to that end shall have all powers conferred upon boards
of equalization by §§ 58-903 to 58-912 58.1-3378 through 58.1-3387,
inclusive, of the Code of Virginia, as amended. Notwithstanding any provisions
of such sections, however, the board of review may adopt any regulations
providing for the oral presentation, with formal petitions or other
pleadings of requests for review, and looking to the further facilitation and
simplifications of oral and written information for the purpose of
facilitating the orderly presentation and consideration of proceedings
before the board.
§ 12.05. Same Board of review; appeal.
Any person, or the city, aggrieved by any assessment made by
the board of review may apply for relief in the manner provided by §§
58-1145 to 58-1171, inclusive, Article 5 (§ 58.1-3980 et seq.) of
Chapter 39 of Title 58.1 of the Code of Virginia, as amended, for
taxable years beginning on or after July 1, 2023; however, no person aggrieved
by any assessment made by the assessor may apply for or be entitled to relief
from the circuit court pursuant to said sections of the Code of Virginia until
the assessment complained of has first been reviewed by and acted upon by the
board of review, as permitted by § 58.1-3350 of the Code of Virginia, as
amended.