§ 58.1-3380. Taxpayer or local authorities may apply for equalization.
Any taxpayer may apply to the board of equalization for the adjustment to fair market value and equalization of his assessment, including errors in acreage, and any county or city through its appointed representative or attorney may apply to the board of equalization to adjust an assessment of real property to its fair market value and to equalize the assessment of any taxpayer.
(Code 1950, § 58-905; 1984, c. 675; 2003, c. 1036.)