Chap. 112.—An ACT to authorize a reassessment of the lands through-
out the commonwealth that have been injured by the late freshet.

Approved February 22, 1878.

Whereas great injury has been done by the late freshet to
the lands, milling and manufacturing property lying along
many of the streams in the commonwealth; and whereas it
would be unjust to require persons whose lands, milling or
manufacturing property have been materially injurede or
entirely destroyed, to pay taxes upon them at their present
assessed value; therefore,

1. Be it enacted by the general assembly of Virginia, That
the judge of the county court of any county, or of the cor-
poration court of any corporation in this state, at any time

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within two months from the passage of this act, in term
time or vacation, shall, upon the petition of any person or
persons owning lands within such county or corporation, who
shall allege that his lands, milling or manufacturing property
have been materially injured by the late freshet of Novem-
ber, eighteen hundred and seventy-seven, appoint three
intelligent, discreet, and disinterested frecholders, whose
duty it shall be, within fifteen days after their appoint-
ment, to proceed upon the lands, milling or manufactur-
ing property mentioned in said petition, and after having
taken an oath for the faithful discharge of their duty,
to be administered by a justice. notary, or other person
authorized to administer oaths in said county or corpo-
ration, they shall personally inspect and examine said lands,
and if they shall be of opinion that they have in fact been
materially injured by the late freshet, they shall proceed to
reassess said lands in accordance with their true cash value,
after which they shall, within ten days, return their assess-
ment to the office of the clerk of their county or corporation
court: provided that the reduction made under this act shall
in no case exceed the damage done to the property reassessed
by the freshet of November, eighteen hundred and seventy-
seven. ° .

2. Any person feeling aggrieved by the assessment herein
provided for, may, upon giving notice to the commonwealth’s
attorney for the county or corporation in which his land lies,
apply to the court by which the ‘said assessors were ap-
pointed, at the first or second term after such assessment
shall be made, and not after, to have said assessment cor-
rected, which notice shall be in writing, and shall bave ap-
pended thereto an affidavit that, in the opinion of tbe affiant,
the assessment of his lands or lots is above the true value
thereof, which affidavit may be sworn to by the owner, or his
duly authorized agent. Whenever, in the judement of the
commissioner of the revenue, the assessment made as afore-
said shall be too low, it shall be his duty, after giving ten
days’ notice to the owner of the property, to apply to the
court for the county or corporation by which said commis-
sioners were appointed, to have said assessment increased.
In all such applications, it shall be the duty of the attorney
for the commonwealth in such court to attend to the interests
of the commonwealth; and if the court shall be satisfied that
the assessment is too high or too low, it shall reduce or raise
the same, as the case may be, to what is, in his opinion, its
true value, upon the basis mentioned in the first section.

3. If no appeal be taken, as authorized in section two of
thig act, at the first or second term of the court after the
report of the commissioner has been returned, as above pro-
vided for, the judge of the county or corporation court shall,
if he approves said assessment, in term time, make an order
causing such assessment to be entered upon the land-books
by the commissioner of the revenue; and the clerk of the
said court shall, within thirty days thereafter, transmit a
copy of the order to the auditor of public accounts.

4. The reassessment of the lands and other property pro-
vided for by this act, shall be taken as the basis of taxation
upon such real estate by the commissioners of the revenue
for the year eighteen hundred and seventy-cight, and every
year thereafter, until a further reassessment is made pursuant
to law: provided the said reassessment shall be made and
perfected on or before the first day of June, eighteen hun-
dred and seventy-eight.

9. Any person applying for a reassessment of his lands
under the provisions of this act, shall pay all costs of the
proceedings under said petition, and on any appeal taken by

im under this act; but the clerk of the county or corpora-
tion court in which such petition may be filed; and the com-
missioner of the revenue shall be entitled to receive one-half
of the fees usually allowed for such services.

6. This act shall be in force from its passage.