Local boards of equalization are made up of local citizen freeholders appointed by the circuit court. Sometimes referred to as a board of review, it is a quasi-judicial body with specific legal powers in the matter of equalizing the burden of real estate taxation but has no other legal authority. Chapter 32, Article 14 of Title 58.1, Code of Virginia, delineates the powers and responsibilities of local boards of equalization. A board of equalization must hear or receive complaints concerning objections in uniformity to the real estate assessment from any taxpayer or his agent; hear or receive all complaints concerning objections to the real estate assessment of any taxpayers from the City; notify property owners of any assessment change; correct any known duplication or omissions in the assessment roll; hear complaints concerning special assessment for agricultural, horticultural, forest and open space, land use assessment. The members are appointed by the circuit court judge to serve three-year terms, with no re-appointment limits.