Chap. 39.—An ACT to amend and re-enact section 437a of chapter 23 of the
Code of Virginia, relating to assessments of lands, lots and interests
therein, and improvements thereon, as the same has been heretofore
amended by chapter 319, Acts of 1906.

Approved February 19, 1910.

1. Be it enacted by the general assembly of Virginia, That section
four hundred and thirty-seven-a of chapter twenty-three of the Code of
Virginia, as it has been amended by chapter three hundred and nineteen,
acts of nineteen hundred and six, and chapter two hundred and twenty,
acts of nineteen hundred and eight, be amended and re-enacted s0 as to
read as follows:

§437a. The several commissioners of the revenue of this State shall,
on or before the fifteenth day of May of each year, except the years in
which the general assessment of lands in the Commonwealth is made,
and, in such years, the person or persons hereinafter designated as as-
sessors, Who make such general assessments in each county, specially and
separately assess at the fair market value all mineral lands and the im-
provements, fixtures and machinery thereon, and shall enter the same on
the land books of their respective districts separately from other lands
charged thereon, and shall extend the taxes upon said lands, improve-
ments, fixtures and machincry, at the rate fixed by law upon tangible
property.

‘The commissioner, or assessor, in assessing mineral lands, shall set
forth upon the land book the area and the fair market value thereof, first,
of such portion of each tract as is improved and under development;
second, the fair market value of the improvements, fixtures and machin-
ery upon each tract; and, third, the area and the fair market value of
such portion of each tract as shall not be under development.

If the surface of the land is held by one person, and the coal, iron
and other minerals, mineral waters, gas or oil under the surface be held
by another person, the estate therein of each, and the relative fair market
value of their respective interest, shall be ascertained by the commis-
sioner or assessor. If the surface of the land and the coal, iron and
other minerals, mineral water, gas or oil under the surface be owned by
the same person, the commissioner, or assessor, shall ascertain the fair
market value of the land, exclusive of said coal, iron, other minerals,
mineral waters, gas or oils; and also ascertain in addition the fair market
value of the said coal, iron, other minerals, mineral waters, gas and oils,
and shall assess each at such ascertained values, stating separately, how-
ever, in every case the value of the surface of the land and the value of
the said coal, iron, other minerals, mineral waters, gas and oils under the
surface.

The several commissioners shall, on or before the fifteenth day of
May in every year in which they act hereunder, and the assessors at the
time they are required by law to return their assessments, certify a copy
of such assessments made in their respective districts of mincral lands
and mineral rights as aforesaid to the State corporation commission, with
the name and postoffice address of each person, firm, or corporation, in
whose name any such lands or interest therein shall have been assessed
upon the land book of his district with the amount of tax extended there-
on. Upon receiving the copy aforesaid the corporation commission shall
examine into the justice of any such assessments, and if it shall appear
to the commission that any tract of land, or any pait thereof, or the im-
provements, fixtures or machinery thereon, or any right or interest in the
fame, or any part thereof, has not been assessed at its fair market value,
the said commission shall direct the attorney for the Commonwealth for
the county or corporation wherein such land or interest therein so as-
sessed is situated, or any other spccia; attorney it may designate, to apply
in the name of the Commonweal:h to the circuit court of the county or
corporation court of a city to have said assessment corrected, which court
shall have jurisdiction for the purpose. |

Any person feeling himself aggrieved by the assessment of his lands
or interest therein hereunder may, at any time prior to the first day of
February next succeeding, apply to the circuit court of the county or
corporation court of the city in which the land lies to have said assess-
ment corrected. Said application may be made, either by motion in open
court or by filing a petition in the clerk’s office of said court, setting
forth the lands or mineral rights on which the assessment complained of
is made, praying that said assessment may be corrected; and the said
court, at its next term after filing of said petition, shall hear the said
cause and enter such judgment as to it shall seem proper. The Com-
monwealth’s attorney and the commissioner of the revenue, or assessor,
who made the assessment, shall be made defendants to such petition or
motion, and written notice shall be served upon them at least five days
prior to the day fixed for the hearing of such motion or petition. Con-
tinuances of the hearing of said motions or petitions may be granted for
good cause. The proceedings upon any such application shall conform to
section four hundred and forty-four of the Code of Virginia, and all
amendments thereof, except so far as in conflict herewith: provided, that
the Commonwealth and the person whose property is assessed shall have
the right of appeal from the decision of said circuit or corporation court
to the supreme court of appeals. The State corporation commission is
authorized to employ for the purpose of this act, at the time in each year
when assessments of lands are being made, such person, or persons, as
may be necessary to make, with the assessor or commissioner of the rev-
enue, such inquiry into the value, and each examination of the property
and interests required by this act to be separately asssessed, and of the
improvements, fixtures and machinery thereon, as it may deem necessary.
Such person or persons, who shall be duly sworn to faithfully and hon-
estly perform their duties, and the respective assessors and commissioners
of the revenue shall confer together about such assessments and co-
operate in procuring all information necessary or proper to a just assess-
ment of such property, improvements, fixtures and machinery, and shall
carefully examine all sales of mineral lands and mining rights recorded
in the clerk’s office of the several counties, and municipalities in their
respective assessment districts, and shall report the information ob-
tained to the State corporation commission. ‘The assessment shall be
made by the assessor, or the commissioner of the revenue, as the case may
be, subject to the action of the State corporation commission as herein-
before provided.

The person, or persons, employed by the State corporation commis-
sion under this act may be required to give aid to the Commonwealth’s
attorney, or any special attorney that may be employed by the said com-
mission, in prosecuting or defending any application for a correction of
auy assessment under this act by obtaining and giving information of
facts, names of witnesses or otherwise. Power is hereby given the State
corporation commission to summon and compel the attendance and testi-
mony of witnesses and the giving of information and the production of
such maps, books and papers as itvmay deem necessary, either before it
or before the assessor or commissioner of the revenue, and the person or
persons employed by it when considering the assessment of any prop-
erty hereunder.

2. In view of the fact that the time for the assessment of property
for taxation for the year nineteen hundred and ten is near at hand, an
emergency is hereby declared to exist for making this act immediately
operative, this act shall therefore he in force from the date of its pas-
sage.