Legislation # 13-0428 Enactment Number 13-0021
Type Ordinance - Coded Effective Date none
Introduction Date 11/13/2013
Title Ordinance To Amend And Reenact Chapter 37 “Taxation” Of The Code Of The City Of Hampton, Article II, “Real Estate Taxes,” Section 37-17.2 “Equalization Of Assessments-Application To Assessor For Hearing”, And Section 37-22 “Right Of Appeal To Board; Deadline For Action On Complete Applications.”
 
Legislation History 13-0428
DateNotice Of ActionDescription
11/19/2013 Enactment Number 13-0021
11/13/2013 Approved items 1 through 10 on the consent agenda.
10/31/2013 Received By Clerk's Office
 
View Attachments 13-0428
FileTypeSizeDescription
Redline 37 17.2.doc Other 25K Redline
2013_APPEAL DEADLINES.ppt Power Point Presentation 625K Powerpoint
 
Legislation Text 13-0428

 

City of Hampton, Virginia

Ordinance - Coded

22 Lincoln Street

Hampton, VA 23669

www.hampton.gov

 

File Number: 13-0428

 

Enactment Number: 13-0021

 

Ordinance To Amend And Reenact Chapter 37 Taxation Of The Code Of The City Of Hampton, Article II, Real Estate Taxes, Section 37-17.2 Equalization Of Assessments-Application To Assessor For Hearing, And Section 37-22 Right Of Appeal To Board; Deadline For Action On Complete Applications.

 

 

BE IT ORDAINED by the City Council of Hampton, Virginia, that the Code of the City of Hampton, Virginia, be amended and re-enacted to read as follows:

 

Sec. 37-17.2. - Equalization of assessmentsApplication to assessor for hearing.

 

Any property owner or lessee of real property in the city shall have the right to appeal any assessment thereof to the city's real estate assessor in writing at any time prior to March 1 of the year for which the assessment is made or within thirty (30) days after the date of the notice of the change in assessment, whichever is later. If the appeal is filed by an agent of the owner or lessee, the agent shall submit a notarized statement from the owner or lessee authorizing the agent to file the appeal. The assessor may schedule specific dates for hearings on assessments or the assessor may grant a hearing by appointment. The assessor may authorize persons employed in the assessor's office who are competent to do so to hold any hearing pursuant to this section, provided that the evidence presented or a summary thereof is transmitted to the assessor for action.

 

 

 

Sec. 37-22. - SameRight of appeal to board; deadline for action on complete applications.

 

Any person aggrieved by any assessment made by the office of the assessor of real estate may apply for review or appeal of same to the board of review of real estate assessments, provided such appeal is filed on forms provided by the board of review by April 1 of the year for which the assessment is made or within sixty (60) days of the date of the notice of the change in assessment, whichever is later. When the board considers any case involving commercial, industrial, or multi-family residential property, at least one (1) member who is a real estate professional shall be present and participate in hearing the case unless waived by the taxpayer.

 

The board shall finally dispose of all complete applications filed in a timely manner by the June 30 immediately preceding the July 1 effective date for which taxes on such contested assessed value will be levied, except that any real estate newly assessed after the January 1 immediately preceding the July 1 effective date shall be subject to review until and disposed of by June 30 of the following year. The assessor shall notify all owners of real estate of such deadlines on the annual notice of assessment.

 

Adopted at the regular meeting of the City Council of the City of Hampton, Virginia held on November 13, 2013.

 

 

 

Signed by ____________________________ Date _________________

George E. Wallace, Mayor

 

 

 

 

Attested by ____________________________ Date _________________

Katherine K. Glass, CMC

Clerk of the Council