Could county real-estate assessment employees placed under a Virginia commissioner of revenue be sworn in as deputy commissioners?

Plain-English summary

Virginia Attorney General Robert F. McDonnell concluded in 2008 that county real-estate assessment employees could be sworn as deputy commissioners of the revenue after the board of supervisors placed their office and duties under the commissioner's supervision. Although the county had originally hired and fully funded the employees, the resolution made them operate, in effect, as employees of the commissioner.

Section 15.2-1603 gave the commissioner discretionary authority to appoint deputies, certify their appointments to the court, and have them take the required oath before performing official duties. The opinion treated that statute as the sole source of deputy-appointment authority and described the commissioner as holding the appointing power over deputies and personnel under the commissioner's supervision.

Currency note

This opinion was issued in 2008. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Background and statutory framework

Russell County's board of supervisors unanimously resolved that the commissioner of the revenue would supervise the duties and responsibilities of the Real Estate Assessment Office. The employees remained funded entirely by the county. The commissioner asked the circuit court clerk to swear them in as deputy commissioners, while the county administrator preferred the titles county assessors or assistants.

The commissioner of revenue was a constitutional officer whose duties were prescribed by law. Section 15.2-1603 allowed a commissioner to appoint one or more deputies capable of discharging the principal's official duties and set out certification and oath requirements.

Virginia's real-estate assessment statutes allowed a locality to use a full-time assessor or board of assessors. In the absence of appointed assessing officers, the commissioner could act as the local assessing officer. The board's resolution in this case placed the assessment function under the commissioner as authorized by § 58.1-3270.

What the AG concluded

The commissioner held the deputy-appointment authority. Section 15.2-1603 gave the constitutional officer discretion to appoint deputies and certify them for the oath.

The board's supervision resolution changed the employees' operational status. Once the assessment office was placed under the commissioner's supervision and administration, the AG said the employees effectively operated as the commissioner's employees.

The employees could be sworn as deputy commissioners. The circuit court clerk could administer the oath after the commissioner made and certified the appointments.

County funding did not decide the appointment question. The opinion acknowledged that Russell County paid the employees but focused on the board's placement of their work under the commissioner's direct supervision.

Common questions

Did the board of supervisors itself appoint the deputy commissioners?
No. The board transferred supervision of the assessment office. The commissioner retained the statutory power to appoint deputies.

Why did supervision matter?
The AG relied on the resolution's ordinary meaning of supervision as managing, directing, or overseeing. That operational control made the assessors function as employees of the commissioner.

Who administered the deputies' oath?
The opinion described certification to the court and the circuit court clerk swearing in the appointed employees under § 15.2-1603.

Could the county administrator require a different title instead?
The opinion did not grant the administrator that authority. It emphasized the commissioner's independent control over deputies and personnel under the commissioner's supervision.

Citations

• Va. Const. art. VII, § 4
• Va. Code Ann. §§ 15.2-1512, 15.2-1603
• Va. Code Ann. §§ 58.1-3253(A), 58.1-3270, 58.1-3271

Source

• Landing page: https://www.oag.state.va.us/annual-reports-opinions/official-opinions
• Original PDF: https://www.oag.state.va.us/files/Opinions/2008/08-058-Williams.pdf

Original opinion text

COMMONWEALTH of VIRGINIA
Office of the Attorney General
Robert F. McDonnell

900 East Main Street
Richmond, Virginia 23219
804-786-2071
FAX 804-786-1991
Virginia Relay Services
800-828-1120
7-1-1

Attorney General

October 15, 2008

The Honorable Randy N. Williams
Russell County Commissioner of Revenue
P.O. Box 517
Lebanon, Virginia 24266
Dear Commissioner Williams:
I am responding to your request for an official advisory opinion in accordance with § 2.2-505 of
the Code of Virginia.
Issue Presented
You ask whether employees of the county assessor’s office who are, by resolution of the board of
supervisors, placed under your supervision may be sworn as deputy commissioners of the revenue.
Response
It is my opinion that employees of the county assessor’s office who are, by resolution of the board
of supervisors, placed under your supervision may be sworn as deputy commissioners of the revenue.
Background
You advise that, as the Russell County Commissioner of the Revenue, you requested that the
Russell County Board of Supervisors (“Board”) pass a resolution placing the assessor’s office and all
employees under the supervision and direction of your office. You relate that the Board unanimously
passed the following resolution (“Resolution”):
WHEREAS, the function of the office of Real Estate Assessment supplements and
provides necessary information concerning real estate values used by the Commissioner
of the Revenue; and
WHEREAS, the employees of Real Estate Assessment are hired by the Russell
County Board of Supervisors and employees of the constitutional office of the
Commissioner of the Revenue are hired by the Commissioner of the Revenue; and
WHEREAS, the function of these offices is to provide an accurate valuation of real
estate assessments and responsive answers to the citizens of Russell County.
NOW, THEREFORE, BE IT RESOLVED by the Russell County Board of
Supervisors to designate that the Commissioner of the Revenue is hereby charged with
supervision of the duties and responsibilities of the Real Estate Assessment Office.

The Honorable Randy N. Williams
October 15, 2008
Page 2
Following receipt of the Resolution, you state that you requested the Russell County Clerk of the
Circuit Court to swear in such employees, who are funded 100% by Russell County, as deputy
commissioners. You related that the county administrator has requested that the employees be sworn as
1
Russell County assessors/assistants and not as deputy commissioners. You express the belief that as a
result of the Resolution, these employees are employees of the Commissioner’s office; therefore, they are
your deputies. You also state that it is your opinion that you should decide the title and duties of each
such employee.
Applicable Law and Discussion
The commissioner of revenue (the “commissioner”) is a constitutional officer whose duties “shall
2
be prescribed by general law or special act.” The duties of commissioners are set out specifically in
Article 1, Chapter 31 of Title 58.1, §§ 58.1-3100 through 58.1-3122.2, as well as generally in Titles 15.2
3
and 58.1. Section 15.2-1603 provides that a commissioner “may … appoint one or more deputies, who
may discharge any of the official duties of [his] principal.” Prior opinions of the Attorney General
conclude that the plain meaning of § 15.2-1603 “is to give the enumerated officers the discretionary
4
power to appoint deputies.” To implement this appointment, § 15.2-1603 provides that the commissioner
“shall certify the appointment to the court in the clerk’s office of which the oath of the principal of such
deputy is filed, and a record thereof shall be entered in the order book of such court.” Further,
§ 15.2-1603 provides that “[a]ny such deputy at the time his principal qualifies … or thereafter, and
before entering upon the duties of his office, shall take and prescribe the oath [of office].” Because
§ 15.2-1603 authorizes a commissioner to appoint one or more deputies, the statute “provides the sole
5
authority for the appointment of such deputies.” Therefore, a commissioner, as a constitutional officer,
6
has “the sole appointing power with respect to deputies and personnel under his supervision.”
As a constitutional officer, a commissioner is independent of the control of the local governing
body and, except as abrogated by statute, retains complete discretion in the day-to-day operations of the
7
office, personnel matters, and the manner in which the duties of the office are performed. Prior opinions
of the Attorney General conclude that local governing bodies have no authority to supervise or intervene

1

For the purposes of this opinion, I will assume that these employees are required to take an oath of office by
virtue of the requirements for boards of supervisors pursuant to § 15.2-1512.
2
VA. CONST. art. VII, § 4.
3
See Op. Va. Att’y Gen.: 2005 at 157, 158; 2000 at 204, 205.
4
Op. Va. Att’y Gen: 1998 at 30, 31; 1982-1983 at 105, 105 (interpreting § 15.1-48, predecessor to § 15.2-1603);
1977-1978 at 466, 467 (interpreting § 15.1-48).
5
1977-1978 Op. Va. Att’y Gen., supra note 4, at 467 (citing § 15.1-48 and noting that pursuant to § 14.1-51,
predecessor to § 15.2-1636.8, Compensation Board determines salaries of constitutional officers); see also
1982-1983 Op. Va. Att’y Gen. 80, 81 (concluding that pursuant to § 14.1-141, Compensation Board determines
number of deputies clerk may employ).
6
1977-1978 Op. Va. Att’y Gen., supra note 4, at 467.
7
See generally Op. Va. Att’y Gen.: 1985-1986 at 255, 255, id. at 219, 219, id. at 98, 98; 1984-1985 at 284, 284;
id. at 72, 72; 1982-1983 at 128, 129; 1978-1979 at 289, 291.

The Honorable Randy N. Williams
October 15, 2008
Page 3
8

in the management and control of a constitutional officer’s duties. These opinions support the longstanding rule that constitutional officers are independent of their respective localities’ management and
9
control. Furthermore, numerous prior opinions of the Attorney General conclude that the establishment
of the working hours of constitutional officers is the direct responsibility of the officers themselves,
10
subject to any controlling statute dealing directly with the matter.
In addition, Attorneys General
consistently have opined that constitutional officers have exclusive control over the personnel policies of
11
their offices.
Chapter 32 of Title 58.1, §§ 58.1-3200 through 58.1-3389, comprehensively governs the
assessment and reassessment of real estate for local taxation. Under Chapter 32, a local governing body
has the option to provide for the assessment and reassessment of real estate as part of the operation of the
12
local government by appointing a full-time real estate assessor or a board of assessors. In the absence of
an appointed assessing officer or officers, a commissioner is authorized to perform assessments as the
13
local assessing officer. Absent the consent of the commissioner, he is not required to make an annual or
14
biennial assessment and equalization of real estate.
In this instance, the Board unanimously adopted the Resolution that charges the commissioner
with the supervision of the duties and responsibilities of the Real Estate Assessment Office. The
common, ordinary meaning of the word “supervision” is “[t]he act of managing, directing, or overseeing
15
persons or projects.” The Board clearly has placed the function of assessment and reassessment of real
estate within the office of the commissioner, as authorized by § 58.1-3270. The full-time employees of
8

See, e.g., 1993 Op. Va. Att’y Gen. 59, 66-67 (concluding that county administrator may not require
constitutional officer to agree to management or performance audit); 1989 Op. Va. Att’y Gen. 71, 73 (concluding
that there is no authority for board of supervisors to approve or deny purchases or change equipment specifications
determined by constitutional officer); 1986-1987 Op. Va. Att’y Gen. 69, 69 (concluding that commissioner has
exclusive control over personnel policies of office); 1978-1979 Op. Va. Att’y Gen. 289, 291-92 (concluding that
treasurer is not subject to control of board of supervisors in determining what tax collection methods to employ); id.
at 237, 237-38 (concluding that board of supervisors may not compel constitutional officer to assume additional
duties not imposed by statute, although officer may agree to accept such duties voluntarily); 1976-1977 Op. Va.
Att’y Gen. 46, 47 (concluding that county government may not investigate personnel practices of constitutional
officer).
9
See, e.g., 1993 Op. Va. Att’y Gen., supra note 8, at 67.
10
See Op. Va. Att’y Gen.: 1984-1985, supra note 7, at 72; 1974-1975 at 538, 539; 1971-1972 at 448, 448;
1967-1968 at 295, 296.
11
See Op. Va. Att’y Gen: 1985-1986 at 98, 98; 1984-1985, supra note 7, at 72-73; 1982-1983 at 107, 107-08.
12
See VA. CODE ANN. § 58.1-3253(A) (Supp. 2008) (discussing role of full-time real estate appraiser or assessor
relating to biennial reassessment), § 58.1-3271 (Supp. 2008) (authorizing appointment of board of real estate
assessors or real estate appraiser to conduct annual or biennial assessment); Op. Va. Att’y Gen.: 1984-1985 at 304,
304 (interpreting § 58-778.1, predecessor to § 58.1-3253, and concluding that governing body may establish real
estate assessment department to conduct biennial assessment); id. at 305, 306 n.1 (interpreting § 58-778.1 and
concluding that governing body may employ full-time appraiser or assessor to conduct biennial assessment).
13
See 1982-1983 Op. Va. Att’y Gen. 546, 547.
14
See § 58.1-3270 (2004) (referencing annual and biennial assessment under § 58.1-3253).
15
BLACK’S LAW DICTIONARY 1479 (8th ed. 2004). The word “supervision” also means “[t]he act, process, or
occupation of supervising: direction, inspection, and critical evaluation: OVERSIGHT.” WEBSTER’S THIRD NEW
INTERNATIONAL DICTIONARY OF THE ENGLISH LANGUAGE UNABRIDGED 2296 (1993).

The Honorable Randy N. Williams
October 15, 2008
Page 4
the Real Estate Assessment Office, although originally appointed by the Board, operate under the direct
supervision and administration of the commissioner. A 1988 opinion concludes that the governing body
has authority over the employment, including supervision and control, of a real estate assessor only when
the assessor is appointed by the governing body and operates within the local government as authorized
16
by §§ 58.1-3253 and 58.1-3271. Based on the above, it is my opinion that these assessors, in effect,
operate as an employee of the commissioner. It further is my opinion that the commissioner may have the
clerk of the circuit court swear in the employees of the assessor’s office as deputy commissioners of the
revenue.
Conclusion
Accordingly, it is my opinion that employees of the county assessor’s office who are, by
resolution of the board of supervisors, placed under your supervision may be sworn as deputy
commissioners of the revenue.
Thank you for letting me be of service to you.
Sincerely,

Robert F. McDonnell
1:213; 1:941/08-058

16

See 1987-1988 Op. Va. Att’y Gen. 522, 524 (noting that facts indicate governing body appointed assessor to
operate under administration of commissioner)