Chap. 259.—An ACT to provide for general reassessments of real estate in any
incorporated town in this State located partly in two or more counties,
and to provide for the review of such reassessments, and for the annual
assessment of persons and property. [S B 171}

Approved March 24, 1936
1. Be it enacted by the general assembly of Virginia, That there
may be, for town taxation, a general reassessment of the real estate in
any incorporated town in this State located partly in two or more
counties, in such years as cities are authorized by law to have general
reassessments of real estate in such cities; provided, however, that no
such general reassessment shall be made in any such town in any year
unless and until the council of such town shall declare by ordinance
or resolution the necessity therefor. [very such general reassessment
of real estate in any such town shall be made by such person or per-
sons, or officer or officers, as may be designated for that purpose by
the councils of such towns, respectively, and the compensation of such
person or persons, or officer or officers, shall be prescribed by such
councils, respectively. Such compensation shall be paid out of the
town treasuries. The council of every such town shall have power
to review any such general reassessment in the year in which it is
made, and may add all real estate omitted and may correct all over-
assessments and all under-assessments. ‘Town taxes for each year on
real estate subject to reassessment in any town shall be extended on the
basis of the last general reassessment made prior to such year, subject
to such changes as may have been lawfully made; provided, however,
that until there shall be a reassessment under this act in any town, the
town taxes in that town shall be extended on the basis of the general
reassessment made in the year nineteen hundred and twenty-five, sub-
ject to such changes as may have been lawfully made. No county or
district levies shall be extended on any reassessment made under the
provisions of this act. The council of any such town may by ordinance
or resolution, provide that the person, or persons, appointed to reassess
the real estate within the town shall annually assess the persons and
property within the town, subject to local taxation, and extend the
town levies thereon on the personal property books of the town, but
no such assessment shall in any way affect the assessments required

to be made by the commissioners of the revenue for the purpose of
county taxation.