§ 12.04. Same; powers; procedural regulations.  


Latest version.
  • Such board of review shall have and may exercise the power to revise, correct and amend any assessment of real estate made in the year in which they serve, and to that end shall have all powers conferred upon boards of equalization by §§ 58-903 to 58-912 [58.1-3378—58.1-3387], inclusive, of the Code of Virginia, as amended. Notwithstanding any provision of such sections, however, the board of review may adopt any regulations providing for the oral presentation, with formal petitions or other pleadings of requests for review, and looking to the further facilitation and simplification of proceedings before the board.