272.04   QUALIFICATIONS; COMPOSITION.
   (a)   Regular Members and Alternate Members of the Board shall have the qualifications prescribed by Section 58.1-3374 of the Code of Virginia. All members of the Board shall be residents of Loudoun County. All members shall participate in the training and instruction as required by the Code of Virginia and provided by the Virginia Department of Taxation and the Virginia Tax Commissioner.
   (b)   A majority of members shall be freeholders in the County.
   (c)   At least thirty (30) percent of the members shall meet the special qualifications of Section 58.1-3374 related to commercial, industrial or multi-family residential properties.
(Ord. 13-10. Passed 9-18-13.)