Roles & Responsibilities of the COR

PLEASE NOTE: Effective 2023, the CDP committee implemented a new requirement that every attendee will be required to have their audio and video activated during virtual class instruction.

Roles & Responsibilities of the Commissioner of the Revenue is a course intended to provide an overview of the statutory authority, duties and responsibilities of the Commissioner of the Revenue in the Commonwealth of Virginia. All participants seeking designation as a Master Commissioner or Master Deputy Commissioner must complete this course. The course includes a summary overview of the history of taxation in the United States and provides a description of taxation in the Commonwealth of Virginia including constitutional and statutory authority for taxation. Assessment responsibilities related to real property taxation and personal property taxation are discussed.

This is an online class. Each class will divided into 4 sessions.

• Session 1: class instruction from 9:00 am – 12 noon. There will be breaks and time allowed for Q & A.
• Session 2: class instruction from 9:00 am – 12 noon. There will be breaks and time allowed for Q & A.
• Session 3: class review and exam. Class review will begin at 9:00 am. The exam will be available at noon. The exam is administered through UVACollab.

Any questions about course registration or content should be directed to Scott Harris, tsharris@hanovercounty.gov, or to Amy Johnson, awjohnson@hanovercounty.gov.