All assessments of real property for taxation
shall be subject to a right of appeal as otherwise provided by law.
Pursuant to § 58.1-3378 of the Code of Virginia (1950),
as amended, all applications for appeal to the Board of Equalization
shall be made not less than 30 days after the termination of the date
set by the Commissioner of Revenue to hear objections to the assessments
as provided in § 58.1-3330 of the Code of Virginia (1950),
as amended, but in no event later than July 1 next succeeding the
notice of such assessment. All such applications for appeal shall
be finally disposed of by the Board of Equalization not later than
August 1 next succeeding. The Commissioner of Revenue shall cause
all such deadlines to be clearly stated on the notice of assessment.