§ 58.1-3270 Annual or biennial assessment and equalization by commissioner of revenue
§ 58.1-3271 Appointment of board of assessors and real estate appraiser or board of equalization in counties and cities
§ 58.1-3272 How assessments made by board or assessor
§ 58.1-3273 Reserved
§ 58.1-3274 Establishment of department of real estate assessment; joint departments
§ 58.1-3275 By whom reassessment made in cities and counties
§ 58.1-3276 Qualifications of assessors and appraisers; removal and appointment of substitute
§ 58.1-3277 Forms for general reassessment of real estate in counties, cities and towns
§ 58.1-3278 Department to render assistance

Terms Used In Virginia Code > Title 58.1 > Subtitle III > Chapter 32 > Article 6 - Who Performs Reassessment/Assessment

  • Bedding: means any mattress, mattress pad, box spring, upholstered bed, davenport, upholstered sofa bed, quilted pad, comforter, bolster, cushion, pillow, featherbed, sleeping bag, or any other bag, case or cover made of leather, textile or other material which is stuffed or filled in whole or in part with concealed substance, which can be used by any human being for sleeping or reclining purposes. See Virginia Code 32.1-212
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
  • Department: means the State Department of Health. See Virginia Code 32.1-3
  • Filling material: means cotton, wool, feathers, kapok, down, plant or vegetable fibers, or any other material or substance or combination thereof, loose or in batting, pads, or any prefabricated form, that is used or that may be used in articles of bedding or upholstered furniture. See Virginia Code 32.1-212
  • Importer: means any person who for the purpose of manufacture or resale receives bedding, upholstered furniture or filling material from any country other than the United States. See Virginia Code 32.1-212
  • New: means not previously used for any purpose. See Virginia Code 32.1-212
  • Person: means an individual, corporation, partnership, or association or any other legal entity. See Virginia Code 32.1-3
  • Process: includes subpoenas, the summons and complaint in a civil action, and process in statutory actions. See Virginia Code 1-237
  • real estate: includes lands, tenements and hereditaments, and all rights and appurtenances thereto and interests therein, other than a chattel interest. See Virginia Code 1-219
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Secondhand: means having been made prior use of or containing any filling material of which prior use has been made. See Virginia Code 32.1-212
  • Shoddy: means any material which has been spun into yarn, knit or woven into fabric and subsequently cut up, torn up, broken or ground up. See Virginia Code 32.1-212
  • Town: means any existing town or an incorporated community within one or more counties which became a town before noon, July 1, 1971, as provided by law or which has within defined boundaries a population of 1,000 or more and which has become a town as provided by law. See Virginia Code 1-254
  • United States: includes the 50 states, the District of Columbia the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands and the United States Virgin Islands. See Virginia Code 1-255
  • Upholstered furniture: means any article of furniture designed to be used for sitting, resting, or reclining that is wholly or partly stuffed or filled with any filling material. See Virginia Code 32.1-212