Chap. 406.—An ACT to amend and re-enact sections 2248, 2249, 2254, 2265, 2271
2285 and 2337 of the Code of Virginia as heretofore amended, and to repeal
Code sections 2299 and 2340 of the Code of Virginia as heretofore amended
with regard to duties of local boards of review. (S B 420]

Approved March 20, 1924.

1. Beit enacted by the general assembly of Virginia, That sections
twenty-two hundred and forty-eight, twenty-two hundred and forty-
nine, twenty-two hundred and fifty-four, twenty-two hundred and
sixty-five, twenty-two hundred and seventy-one, twenty-two hundred
and eighty-five, and twenty-three hundred and thirty-seven of the Code
of Virginia, as heretofore amended, be amended and re-enacted so as
to read as follows:

Section 2248. How and when erroneous assessment of lands
corrected and how and when assessments of lands increased on ap-
p ication of owner thereof.—Any person feeling himself aggrieved by
the assessment of his lands or lots, may, upon giving five days’ notice to
the assessor and to the attorney for the Commonwealth, apply to the
circuit court of the county or to the corporation court of the city or to the
circuit court of the city which has no other court of record, wherein such
lands or lots may be situated, at any time prior to the first day of Feb-
ruary of the second year after such assessment and not thereafter, to
have the assessment of his lands and lots corrected, which said notice
shall be in writing and shall have appended thereto an affidavit of the
owner or his duly authorized agent that, in the opinion of the affiant,
the assessment of his lands or lots is above the fair market value thereof.
The attorney for the Commonwealth shall defend the application and,
f the court shall be satisfied that the assessment is too high, it shall
reduce the same to what, in its opinion, is the fair market value of such
lands or lots; but, if it shall be the opinion that the assessment is too
low, it shall increase such assessment in like manner and such applica-
tion shall have precedence over all other causes pending in the said
court; but no costs shall be taxed against the applicant or against the
Commonwealth.

Any owner of lands or lots, unless the same shall have been leased
under an instrument requiring the lessee to pay the taxes thereon, may,
at any time, either in term time or in vacation, apply to the circuit
court of the county or to the corporation court of the city or to the cir-
cuit court of the city which has no other court of record, wherein such
lands or lots may be situated, to have the assessment thereof increased.
Such application shall be made by petition in writing, setting forth the
lands or lots, the assessment whereof it is desired to have increased the
then existing assessment thereof, the proposed increased assessment and
the date at which it is proposed that the said increased assessment shall
go into effect, which date shall not be later than the date on which the
said petition is presented. And thereupon the court may order the
said assessment to be increased in the manner and from the date set
out in the said petition. And the commissioner of the revenue, in ex-
tending the taxes upon lands and lots, the assessment whereof has been
increased under this section, shall extend the taxes upon the increased
assessment only from and after the date set out in the order of the court.

The remedy herein granted shall be in addition to the nght of any
taxpayer to apply to the local board of equalization for the correction of
any assessment of his lands or lots, as provided by law, and may be ex-
ercised by any taxpayer, Irrespective of whether he has or has not there-
tofore made application to the local board of equalization for the cor-
rection of such assessment. —

The local boards of equalization may, on behalf of the Common-
wealth, apply to the circuit court of the county or to the corporation
court of the city or to the circuit court of the city which has no other
court of record for which it was appointed, for the correction of any
erroneous assessment of lands or lots, as to either over or under valua-
tion for assessment, in the same manner as is provided by this section
for the correction of any such assessment on the application of any per-
son who is aggrieved thereby. In all such cases, the attorney for the
Commonwealth shall represent the said local boards of equalization.
As to lands in the city of Richmond, the hustings courts, parts one and
two, shall have jurisdiction under this section.

Section 2249. Clerks to certify to auditor and assessors, or com-
missioners of the revenue, all changes made by courts and loca
boards in assessments.—It shall be the duty of the clerk of each cir.
cuit or corporation court to certify to the auditor of public accounts al
changes made by said circuit or corporation court or by the local boarc
of equalization of his county or corporation, in order that the books o
assessment on file in the office of the auditor may be made to conform
to the changes directed by the court or by the local board of equaliza.
tion; and it shall be the duty of the clerks aforesaid to certify in like
manner to the proper assessor, or to the proper commissioner of the reve-
nue, the changes made by the court or by said local board of equaliza-
tion that he may correct the books on file with the clerk so as to con-
form to the said orders.

Section 2254. Auditor to furnish printed forms to commissioners
of the revenue and local boards of review; taxpayer to be sworn.—
It shall ‘bé the duty of the auditor of public accounts to prepare and for-
ward to the commissioners of the revenue the requisite number of printed
forms of land and personal property books or other tax books required
by law; also, the blank forms of interrogatories upon which the tax-
payers are required to make returns for the assessment of capitations,
tangible personal property, intangible personal property, money and
incomes, et cetera. Upon the blank forms of interrogatories there shall
be the oath prescribed by law or by the auditor of public accounts and
every taxpayer must sign and make oath or affirmation to the interroga-
tories, the oath or affirmation to be administered by the commissioner
of the revenue or his duly qualified deputy. It shall be the duty of
the commissioner and deputy to carry a copy of the Holy Bible or New
Testament upon which the taxpayer shall be sworn and any taxpayer
who objects to making oath shall be allowed to make affirmation and
the commissioner of the revenue or his deputy shall sign a certificate
upon the interrogatories stating oath or affirmation required by this
section was made by the taxpayer. When the interrogatories are de-
livered to the commissioner or commissioners of the revenue, it shall be
the duty of the commissioner to call in person upon each taxpayer in
his district to view and list at its fair market value the property to be
assessed and to procure full and complete answers to the interrogatories
sworn to as required by this section. In making the return required by
the interrogatories the taxpayer shall list, at fair market value, all prop-
erty, money and income, opposite appropriate items, writing the word
“‘none’”’ opposite those items of property, money or income which he
does not own, but the failure of the commissioner to call upon each
taxpayer in his district shall not excuse the taxpayer from making a
return to the commissioner on or before June first each year, showing in
detail the fair market value of all his tangible and intangible personal
property, money and income.

Section 2265. ‘Auditor to report misconduct or incapacity of com-
missioner.—The auditor shall communicate any instances of the mis-
conduct or neglect of any commissioner or examiner of records, or any
evidence of his incapacity, furnished by anything in his office or other-
wise, in a letter to the clerk of the court of the county or city wherein
such commissioner was elected, which letter the clerk shall lay before
the court at the first term after it is received.

Section 2271. What real estate to be taxed; lien for taxes and
levies enforceable in equity; value of lands fixed by assessors not to be
changed, except, et cetera.—All real estate, except such as is exempted
by the following section, shall be subject to such annual taxation as may
be prescribed by law, and there shall be a lien on such real estate for the
payment of taxes and levies imposed thereon, hereafter assessed, prior
to any other lien or encumbrance thereon; which lien, in addition to
existing remedies for the collection of taxes and levies, shall be enforce-
able by suit in equity; and there shall be a further lien upon the rent of
said real estate whether the same be in money or in kind, for taxes of
the current year. The value of lands and lots, as ascertained in pur-
suance of the provisions of chapter ninety-five, and the ascertained
value of the new grants which may hereafter be entered and assessed,
shall only be changed to allow the addition of the value of improve-
ments, or a total or partial deduction of the value of suck Nmprove-
ments, except so far as the same are directed to be corrected by the
local board of equalization during the year of a quinquennial assess-
ment of real estate and in the year immediately following such assess-
ment.

Section 2285. How land divided among several owners to be assessed ;
how assessment corrected if owner dissatisfied.—When a tract or lot
becomes the property of different owners in several parcels, the value at
which the whole had been assessed shall be divided by the commissioner
among the several parcels, having regard to the value of each parcel
compared with that of the whole tract or lot, and the tax upon the
whole shall be apportioned accordingly among the owners of the differ-
ent parcels. If any person interested shall be dissatisfied with such
apportionment he may apply to the commissioner to make a reassess-
ment, and the commissioner shall make the same according to the best
of his skill and judgment. Any person feeling himself aggrieved by any
sueh reassessment may apply to the circuit or corporation court of the
county or city to review the commissioners’ decision, which board may
affirm the same or order it to be corrected.

Ten days’ notice in writing shall be given to the parties in interest,
or to such of them as may be in the county or corporation, before the
commissioner shall proceed to make such reassessment, or before such
application shall be made to the local board of review. But from the
decision of such local board of review an appeal shall lie to the circuit
court of the county or to the corporation court of the city, or the circuit
court of the city having no corporation court.

Section 2327. How property of commissioner assessed.—The com-
missioner shall make a particular report on oath to the judge of the
circuit or corporation court of his county or city of all his property sub-
ject to taxes, stating the whole amount chargeable to him therefor. He
shall enter the same on his books, with taxes charged thereon, in like
manner as to any other person. For failing to perform any duty re-
quired by this section, he shall forfeit one hundred dollars.

2. Be it further enacted by the general assembly of Virginia, that
sections twenty-two hundred and ninety-nine and twenty-three hundred
and forty be, and the same are hereby, repealed.