[Adopted 12-15-1980; amended in its entirety 6-25-1990]
[1]
Editor's Note: The title of this article was
amended 3-3-2003.
[Amended 8-3-1992; 8-2-2021; 2-7-2022]
Pursuant to § 58.1-3378 of the Code
of Virginia, in any year in which a Board of Equalization is appointed
pursuant to Article 14, Chapter 32, of Title 58.1 of the Code of Virginia,
including the year of passage of this section, all applications to
the Board of Equalization by property owners or lessees for relief
shall be filed in the Office of the Commissioner of Revenue on or
before 4:30 p.m. on the date that is 60 days after the termination
of the date set by the assessing officer to hear objections to the
assessments as provided in § 58.1-3330 of the Code of Virginia.
Further, all applications filed before the Board of Equalization shall
be finally disposed of by that Board on or before the date that is
20 days after first scheduled hearing of the Board of Equalization
as properly noticed to the public pursuant to § 58.1-3378.
In the event that in any year in which this section will apply the
date by which property owners or lessees must file for relief falls
upon a Saturday, Sunday or legal holiday, the deadline shall be extended
to 4:30 p.m. on the next business day.
