Chap. 130.—An ACT to amend and re-enact section 441 of the Code of Vir-
ginia, in relation to the assessment of lands and lots, so as to provide
for the assessment of standing timber for taxation.

Approved March 11, 1910.

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

§441. Duties of assessors.—The assessors shall, immediately after
their appointment, proceed to examine all lands and lots assessable by
them, with the improvement thereon, within their respective counties,
districts and corporations, and shall, upon examination, ascertain and
assess the fair market value thereof, and at the same time shall note
whether the owner is white or colored. When the surface of the land is
owned by one person and the standing timber trees thereon are owned
by another, the assessors shal] determine the relative value of each, and
202 ACTS OF ASSEMBLY.

assess the several owners with the value of their respective interests.
When the surface and standing timber trees are owned by the same per-
son, the assessors shall ascertain the value of the land, inclusive of the
standing timber trees, and assess the same at such ascertained value.

2. All act and parts of acts in conflict with this act, or any part
thereof, are hereby repealed.

3. In view of the fact that the duties prescribed by this act should be
performed by the assessors in making the assessment of real estate for the
year nineteen hundred and ten, an emergency exists, and this act shall
be in force from its passage.