(a) The Board shall have the powers and duties as set out in the Code of Virginia, Chapter 32, Article 14 of Title 58.1 (Sections 58.1-3373, et seq.).
(b) The Board shall keep written minutes of all meetings. All working papers and evidence presented shall be properly indexed and filed in the Board's office located in the County Department of Management and Financial Services. All such documents and working papers shall remain the property of the County.
(c) Whenever possible, a brief statement of the basis for the adjustment to an assessment should be included in the Board's decision.
(Ord. 02-04. Passed 3-5-02; Ord. 11-10. Passed 9-12-11; Ord. 13-10. Passed 9-18-13.)