CHAP. 301.—An ACT to provide for the assessment of lands in the Com-
monwealth at other than semi-decennial years when certain conditions
arise. (H. B. 397.)

Approved March 18, 1916.

1. Be it enacted by the general assembly of Virginia, That
whenever in any city of the first class in this Commonwealth,
it shall appear that the last preceding regular semi-decennial
assessment of real estate included in said city, or in the greater
part thereof, has been made as acreage, and not as lots of
land, it shall be the duty of the corporation court of such city,
or the judge thereof in vacation, on or before the first day of
September of the year when such conditions are first known,
to appoint a proper person, or persons, to assess the value of
all lands and lots, together with the improvements thereon, sub-
ject to taxation, within such city. The person appointed as
such assessor shall be a resident of the city for which he is
appointed. If at any time the court, or the judge in vacation,
shall be satisfied that the assessor appointed under this act, for
any reason will not or cannot perform the duties devolved upon
him, the court, or the judge in vacation, may wholly supersede
him, or may appoint one or more assistants to aid him in his
duties. Before such assessor, or any assistant, shall enter upon
the duties of his office he shall take the oaths required by law
and enter into bond as provided by section four hundred and
thirty-eight of the Code of Virginia, as amended by an act ap-
proved March seventeenth, nineteen hundred and six.

' 2. The assessor shall, immediately after his appointment,
secure all necessary land books from the auditor of public ac-
counts who is hereby directed to furnish the same; and said
assessor shall forthwith proceed to examine all lands and lots
assessable by him, with the improvements thereon, within his
city, and ascertain and assess the fair market value thereof;
and shall, at the same time, note whether the owner is white
or colored. He, with the aid of his assistants, if any, shall com-
plete the assessment in his city on or before the first day of
December of the year in which such assessment, or re-assess-
ment is made; except that the judge of the corporation court
may, if he deems it expedient, extend the time of making the
return of such assessment to the thirty-first day of December
of such year. Any assessor who shall fail to comply with any
requirement of this section shall forfeit all rights to compensa-
tion for his services.

3. That when such assessment or re-assessment, as pro-
vided for in this act, is completed, three copies thereof shall
be made in the form in which the land books are now made out;
and the assessor shall certify on oath that no lots or lands as-
sessable in said city are omitted, and that there are no errors
to the best of his knowledge and belief. One copy shall be pre-
served and filed in the clerk’s office of the corporation court of
such city; another copy transmitted to the auditor of public
accounts; and the third copy delivered to the commissioner
of the revenue of the city, on or before January first of the year
succeeding that in which the assessment is made.

4. That the assessments of lands and lots and improve-
ments thereon so made, shall constitute the basis of real estate
value whereof shall be imposed city taxes and levies and State
taxes and levies for the years succeeding that during which
such assessment has been made until the next following regu-
lar re-assessment of land contemplated by section one hundred
and seventy-one of the Constitution has been made. It shall
be the duty of the commissioner of the revenue of the said city
to enter upon his books for the year following the assessment
herein provided for, all lands, lots and improvements at the
valuations made by such assessor.

That any person feeling himself aggrieved by such as-
sessment shall have all of the rights and remedies provided
by general law for relief from erroneous assessment.

6. The assessor and his assistants, if any, shall receive
for their services the compensation now allowed the’ assessors
of real estate as provided by law.

7. Any act or parts of acts in conflict herewith be and
the same are hereby repealed so far as they conflict herewith.