Chap. 99.—An ACT to amend and re-enact section 470 of the Code of Virginia.

Approved March 9, 1910.

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

S470. Lands on lists to be transferred and charged.— The lands and
standing timber appear on the lists of statements mentioned in sections
four hundred and fifty-nine, four hundred and sixty and four hundred
and sixty-two shall be transferred accordingly on the land book and
charged to the person to whom the transfer is made or the grant has
issued ; and when standing timber is so transferred it shall be the duty
of the commissioner to apportion the assessed value of the land on which
said timber is standing between the owner of the soil and the owner of
the timber, and such apportionment shall remain the basis of taxation of
such land and timber until the said land and timber shall be separately
assessed by the assessors in the next reassessment of real estate there-
after: provided, however, that the owner of such land or timber shall be
entitled to all of the remedies for the correction of any errors in such
apportionment of the assessed value by this commissioner which are pro-
vided by law for the correction of erroneous assessments hy assessors.