Chap. 40.—An ACT to amend and re-enact section 2244 of the Code of Virginia.

(H B 41]
Approved February 10, 1920.

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

Sec. 2244. Duties of assessors.—The assessors shall, immediate-
ly after their appointment, proceed to examine all lands and lots
assessable by them, with the improvements 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;
they shall include in their assessment all buildings, and in manufac-
turing, mining or similar establishments the machinery and fixtures
attached thereto shall be assessed and shown separately on the asses-
sor’s books. When the surface of the land is owned by one person
and the standing timber trees thereon are owned by another, the
assessors shall determine the relative value of each. and assess the
several owners with the value of their respective interests. When
the surface and standing timber trees are owned by the same person,
the assessors shall ascertain the value of the land, inclusive of the
standing timber trees, and assess the same at such ascertained value.

2. An emergency existing, this act shall be in force from its
passage.