Board of Equalization (BOE)
The Board of Equalization of Real Estate Assessments, often referred to as the BOE, is established under the Code of Virginia § 15.2-840. The City Council and Hopewell Circuit Court Judge shall appoint a Board of Equalization of real estate assessments composed of not less than three nor more than eleven members. The City Council may provide for terms of varying duration not to exceed four years. Such equalization board shall have the powers and duties provided by and be subject to, the provisions of Article 14 (§ 58.1-3370 et seq.) of Chapter 32 of Title 58.1 of the Code of Virginia, as amended.