The Board of Equalization is a three member citizen panel, recommended by the local governing body and appointed by the Circuit Court. By law, board of equalization members must be property owners in the locality in which they serve. The General Assembly, in the 1979 session, amended Section 58.1-3374, Code of Virginia, to require that members and prospective members of local boards of equalization attend and participate in a basic course of instruction offered by the Department of Taxation in order to be eligible for appointment to the Board.
The Board's primary and foremost concern is the equalization of real estate assessments to ensure that the real estate tax is borne equally by all. The Board of Equalization is a quasi-judicial body with specific legal powers that run deep, but are very limited in scope. That is to say that it has considerable powers in the matter of equalizing the burden of real estate taxation but has no other legal authority.
Chapter Nineteen of Title 58.1 of the Code of Virginia delineates the powers and responsibilities of local boards of equalization as follows:
A Local Board of Equalization Must:
A Board of Equalization May:
The Board of Equalization Cannot:
The deadline to request an appointment with the Board of Equalization was February 27, 2009. No more applications are being accepted.
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Pulaski County Administration
143 3rd St NW
Pulaski VA 24301