Chap. 197.—An ACT to amend and re-enact section 2290 of the Code of Ve B ag)
Approved March 14, 1924.

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

Section 2290. When lying in different districts of the same county;
how assessed.—Land lying partly in one district, and partly in one or
more districts of the same county, shall be entered by the commissioner
of the district in which the greater part lies. Provided, however, that
when the tract contains five hundred acres or more and as much as ten
per cent of it lies in any one district, then the tract shall be entered by
the commissioners in the districts, according to the actual acreage in the
respective districts. When new buildings and enclosures, other than
farm fences, are erected, of the value of one hundred dollars or more,
upon that part of the land lying in the district or districts in which it is
not assessed, the commissioner on whose book it is entered shall assess
and add the value of such buildings and enclosures as in other cases.