Chap. 210.—An ACT to amend and re-enact the thirteenth section of
chapter thirty-two of the Code of Virginia of 1873, relating to the
assessment of lands and lots.

Approved March 6, 1882.

1. Be it enacted by the general assembly of Virginia, That
section thirteen of the thirty-second chapter of the Code of
Virginia of eighteen hundred and seventy-three, providing
for the assessment of lands and lots, be amended and re-
enacted so as to read as follows:

§ 13. Any person feeling himself aggrieved by the assess-
ment of his lands or lots, made under the provision of this law,
may, upon giving notice to the assessor—or, in the event that
there is a vacancy in said office, notice shall be given to the
attorney for the com monwealth— apply to the court by which
the assessor was appointed—at the first, second, third, fourth,
or fifth term after the passage of this act, and not after—to
have the assessment of his lands or lots corrected; which
notice sball be in writing, and shall have appended thereto
an affidavit that, in the opinion of the affiant, the assessment
of his lands or lots is above or below the true value thereof;
which affidavit may be made by the owner or his duly author-
ized agent. In all such applications, if the court shall deem
it necessary, it shall appoint a proper and competent free-
holder of the county or corporation, who, being duly sworn,
shall go upon, examine, and report at the next term upon the
value of the property in question; and it shall be the duty
of the attorney for the commonwealth in such court to attend
to the interest of the commonwealth; and if the court shall
be satisfied that the assessment is too high or too low, it
shall reduce or increase the same to what in its opinion is the
true value of such land or lot; but if it shall be of the opin-
ion that the assessment is too low, then it shall increase it in
like manner; and such application shall have precedence
over all other causes pending m said court. In any case in
which the owner of lands or lots, or his agent, shall be dis-
satisfied with the value assessed because it is too low, the
assessor may adopt the estimate of the owner, or his agent;
but in case of appeal from the decision to the court, as herein
provided for, cost shall not be taxed for or against the appel-
ant or the commonwealth.

2. The superintendent of public printing is hereby author-
ized to print and forward to each clerk of the county court
of each county in the state, six copies of this act, as soon as
practicable after it has received the approval of the gov-
ernor.

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

Chap. 210.—An ACT to amend and re-enact the thirteenth section of
chapter thirty-two of the Code of Virginia of 1873, relating to the
assessment of lands and lots.

Approved March 6, 1882.

1. Be it enacted by the general assembly of Virginia, That
section thirteen of the thirty-second chapter of the Code of
Virginia of eighteen hundred and seventy-three, providing
for the assessment of lands and lots, be amended and re-
enacted so as to read as follows:

§ 13. Any person feeling himself aggrieved by the assess-
ment of his lands or lots, made under the provision of this law,
may, upon giving notice to the assessor—or, in the event that
there is a vacancy in said office, notice shall be given to the
attorney for the com monwealth— apply to the court by which
the assessor was appointed—at the first, second, third, fourth,
or fifth term after the passage of this act, and not after—to
have the assessment of his lands or lots corrected; which
notice sball be in writing, and shall have appended thereto
an affidavit that, in the opinion of the affiant, the assessment
of his lands or lots is above or below the true value thereof;
which affidavit may be made by the owner or his duly author-
ized agent. In all such applications, if the court shall deem
it necessary, it shall appoint a proper and competent free-
holder of the county or corporation, who, being duly sworn,
shall go upon, examine, and report at the next term upon the
value of the property in question; and it shall be the duty
of the attorney for the commonwealth in such court to attend
to the interest of the commonwealth; and if the court shall
be satisfied that the assessment is too high or too low, it
shall reduce or increase the same to what in its opinion is the
true value of such land or lot; but if it shall be of the opin-
ion that the assessment is too low, then it shall increase it in
like manner; and such application shall have precedence
over all other causes pending m said court. In any case in
which the owner of lands or lots, or his agent, shall be dis-
satisfied with the value assessed because it is too low, the
assessor may adopt the estimate of the owner, or his agent;
but in case of appeal from the decision to the court, as herein
provided for, cost shall not be taxed for or against the appel-
ant or the commonwealth.

2. The superintendent of public printing is hereby author-
ized to print and forward to each clerk of the county court
of each county in the state, six copies of this act, as soon as
practicable after it has received the approval of the gov-
ernor.

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