Chap. 237.—An ACT to amend and re-enact section 444 of the Code of Vir-
ginia, as amended and re-enacted by an act approved March 15, 1904, entitled
an act to amend and re-enact section 444 of the Code of Virginia, as amended
and re-enacted by an act approved December 10, 1903, entitled an act to
amend and re-enact chapter 23 of the Code of Virginia, in relation to the
assessment of lands and lots.

Approved March 12, 1908.

1. Be it enacted by the general assembly of Virginia, That section
‘four hundred and forty-four of the Code of Virginia be amended and
re-enacted so as to read as follows:

§444. How and when erroneous assessment of lands corrected, and
how and when assessments of lands increased on application of owner
thereof.—Any person feeling himself agrieved by the assessment of his
lands or lots may, upon giving notice to the assessor and to the attorney
for the Commonwealth, apply to the circuit court of the county or cor-
poration court of the corporation in which the laid lies, at any time
prior to the first day of February of the second year after such assess-
ment, and not after, to have the assessment of his lands and lots cor-
rected, which notice shall be in writing, and shall have appended thereto
an affidavit of the owner, or his duly authorized agent, that in the
opinion of the affiant the assessment of his lands or lots is above the true
value thereof. The attorney for the Commonwealth shall defend the
application, and if the court shall be satisfied that the. assessment is
too high, it shall reduce the same to what, in its opinion, is the true
value of such lands or lots; but if it shall be of opinion that the assess-
ment is too low, then it shall increase it in like manner, and such appli-
cation shall have precedence over all other causes pending in said court,
but no cost shall be taxed against the applicant or the Commonwealth.
Any owner of land, unless the same shall have been leased under an
instrument requiring the lessee to pay the taxes thereon, may, at any
time, in term time or vacation, apply to the circuit court of the county,
or the corporation court of the corporation in which the land liés, to
have the assessment thereof increased. Such application shall be made
by petition in writing, setting forth the lands or lots the assessment
whereof it is desired to increase, the then existing assessment thereof,
the proposed increased assessment, and the date at which it is proposed
that said increased assessment shall go into effect, which date shall not
be later than the date on which said petition is presented. And there-
upon the court may order the said assessment to be increased in the
manner and from the date set out in said petition. And the commis-
sioner of the revenue, in extending the taxes upon lands or lots, the
assessment whereof has been increased under this section, shall extend
the taxes upon the increased assessment only from and after the date
set out in the order of the court.

2. An emergency existing requiring the passage of this act, the same
shall be in effect from its passage.