The Code of Virginia (Section 58.1-3239) established the State Land Evaluation Advisory Council (SLEAC) with the mandate to determine and publish use-value estimates of eligible land for each jurisdiction participating in the use-value taxation program. The council is composed of the:
- Tax Commissioner;
- Dean of the College of Agriculture and Life Sciences of Virginia Polytechnic Institute and State University;
- Commissioner of Agriculture and Consumer Services
- State Forester; and
- Director of the Department of Conservation and Recreation.