[Adopted 4-13-1988 (Ch. 9, Art. XVII, of the 1984 Frederick County Code); amended in its entirety 1-14-2009]
A. 
Assessment and equalization of real estate for local taxation shall be performed pursuant to this section on a biennial basis and as provided in § 155-64 of this Code.
B. 
The Commissioner of the Revenue of the County of Frederick shall, if he or she consents, perform the actual function of determining value for real estate in the County, pursuant to the provisions of § 58.1-3270 of the Code of Virginia, 1950, as amended.
C. 
In the event that the Commissioner of the Revenue of the County of Frederick will not consent to perform the assessment and equalization of real estate in the County, the Board of Supervisors shall appoint a real estate appraiser who shall perform the actual function of determining value for real estate in the County. Such appraiser shall be certified as a professional assessor by the State Department of Taxation and shall serve in lieu of a board of assessors as provided in § 58.1-3271 of the Code of Virginia, 1950, as amended.
D. 
Any real estate appraiser appointed pursuant to Subsection C of this section shall serve at the pleasure of the Board of Supervisors, but shall report to the County Administrator or his or her designee regarding the information requirements of the County and the daily operations of the appraisers office. The County Administrator shall report and make recommendations to the Board of Supervisors regarding the activities and performance of the appraiser.
A. 
Applicability. Pursuant to § 58.1-3292 of the Code of Virginia, 1950, as amended, all new buildings substantially completed or fit for use and occupancy prior to November 1 of the year of completion shall be assessed when so completed or fit for use and occupancy, and the Commissioner of the Revenue of the County of Frederick shall enter in the books the fair market value of such building.
B. 
Partial assessment. No partial assessment as provided herein shall become effective until information as to the date and amount of such assessment is recorded in the office of the official authorized to collect taxes on real property and made available for public inspection.
C. 
Computation of tax. The total tax on any such new building for that year shall be the sum of the tax upon the assessment of the completed building, computed according to the ratio which the portion of the year such building is substantially completed or fit for use and occupancy bears to the entire year, and the tax upon the assessment of such new building as it existed on January 1 of that assessment year, computed according to the ratio which the portion of the year such building was not substantially complete or fit for use and occupancy bears to the entire year.
D. 
Extension of time for payment. With respect to any assessment made under this section after September 1 of any year, the penalty for nonpayment by December 5 shall be extended to February 5 of the succeeding year.
Pursuant to § 58.1-3293 of the Code of Virginia, 1950, as amended, when from natural decay or other causes any previously assessed building and enclosure as aforesaid is either wholly destroyed or reduced in value below $100, the Commissioner of the Revenue shall deduct from the charge against the owner the value at which such building and enclosure may have been assessed; and it the value of the building has been impaired by violence to the extent of $100 or more, the Commissioner shall assess the building in its present condition and reduce the charge for the same to the amount so assessed.
Effective January 1, 2010, pursuant to § 58.1-3373 of the Code of Virginia, 1950, as amended, there is hereby created a permanent Board of Equalization consisting of five members to be appointed by the Circuit Court of the County of Frederick. One member of the Board of Equalization shall be appointed for a one-year term, one member shall be appointed for a two-year term, and three members shall be appointed for a three-year term. As the terms of the initial appointees expire, their successors shall be appointed for terms of three years. Members of the Board of Equalization shall have the qualifications prescribed by § 58.1-3374 of the Code of Virginia, 1950, as amended, and shall conduct their business as required by § 58.1-3378 of the Code of Virginia, 1950, as amended. The Board of Supervisors shall determine the amount of compensation of the members of the Board of Equalization.
A. 
Any person aggrieved by any assessment under this article may apply for relief to the board of equalization created under § 155-66 or otherwise created under § 58.1-3370 of the Code of Virginia, 1950, as amended, provided that any such application shall be made in writing and filed with the board of equalization by no later than June 30 of the year in which such assessment is made, except for assessments levied after July 1 pursuant to § 155-64 of this Code and § 58.1-3292 of the Code of Virginia, 1950, as amended, in which case any such application shall be made in writing and filed with the board of equalization by no later than 45 days after the notice of assessment is issued.
B. 
An appeal from a determination by the board of equalization may be made to the Circuit Court of the County of Frederick as provided in the Code of Virginia. Hearing before the board of equalization is a prerequisite to the jurisdiction of that Court to review an assessment of real property.