Board of Equalization

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About the Board

The Circuit Court of Augusta County, in each tax year immediately following the year of a general reassessment appoints a Board of Equalization of real estate assessments. The terms expire one year after the effective date of the assessment for which they are appointed. Every Board of Equalization is composed of not less than three nor more than five members who are real property owners in Augusta County and selected by the court or judge from the citizens of the county. No member of the Board of Assessors is eligible for appointment to the Board of Equalization for the same reassessment. In order to be eligible for appointment, each prospective member shall attend and participate in the basic course of instruction given by the Department of Taxation. Any vacancy occurring on any Board of Equalization is to be filled for the unexpired term by the authority making the original appointment.

The Board of Equalization shall sit at and for such time or times as may be necessary to discharge the duties imposed.