SECTION 58.1-3270. Annual or biennial assessment and equalization by commissioner of revenue  

The governing body of any county or city may, by resolution duly adopted, in lieu of the method now prescribed by law, provide for the annual assessment and equalization of real estate for local taxation, or the biennial assessment as authorized by § 58.1-3253 , by the commissioner of the revenue. No commissioner of the revenue without his consent shall be required to make an annual or biennial assessment and equalization of real estate for local taxation as provided in § 58.1-3253 B, and if made, all costs incurred shall be borne by the county or city.

Code 1950, § 58-769.2; 1966, c. 84; 1979, c. 577; 1984, c. 675.