Virginia Code Title 15.2. Counties, Cities and Towns § 15.2-716.1. Board of Equalization

A. The membership of the board of equalization of real estate assessments shall be composed of an odd number of not less than three nor more than 11 members, as determined by the governing body of the county. The circuit court of the county shall appoint a number of members equal to the lowest number that constitutes a majority of members, and the governing body shall appoint the remainder. In making appointments, the circuit court shall consider recommendations from interested entities, including but not limited to the chamber of commerce for the county, and from other representatives of the business community. After the initial appointments, vacancies on the board shall be filled by the appointing authority that appointed the person vacating the position.

The governing body may provide for terms varying in duration not to exceed four years. Such equalization board shall have the powers and duties provided by, and be subject to, the provisions of Article 14 (§ 58.1-3370 et seq.) of Chapter 32 of Title 58.1. Any person aggrieved by any assessment made under the provisions of this section may apply for relief to such board as therein provided. The provisions of this section shall not, however, apply to any real estate assessable under the law by the State Corporation Commission.

B. The board of equalization may sit in panels of at least three members each under the following terms and conditions: