The board of equalization shall sit beginning March 1, or the first day thereafter which is not a Saturday, a Sunday or a legal holiday, of each even-numbered year for the purpose of hearing the applications of property owners for correction of their assessment(s). In no event shall such hearings be held earlier than thirty (30) days after the date the county assessor has completed his hearings. The board of equalization shall provide ten (10) days notice, as required by section 58.1-3378 of the Code of Virginia, of the place and time of its sittings to equalize real estate assessments. All property owners wishing to be heard must file an application for hearing on or before February 28 of each such year or within thirty (30) days of the termination of hearings by the county assessor, whichever is later. Forms for such application shall be available at the office of the county assessor and no property owner who fails to meet the filing deadline shall be heard. The board of equalization shall conduct hearings on a continuing basis and conclude its work on or before April 30 of such year. In odd-numbered years, the board of equalization shall meet according to need upon authorization of the board of supervisors. In the event that the circuit court shall grant an extension of time for the completion of reassessments pursuant to Code of Virginia section 58.1-3257 and York County Code section 21-11, all times set out in this section shall automatically be extended likewise.

(Ord. No. 03-41, 12/2/03)