Chap. 411.—An ACT to amend and re-enact sections 242, 243, 244, 247, 250, 251,
253, 273, 275, 344, 345, 346, 347, 348, and 435 of the tax Code of Virginia,
and to repeal sections 245, 246, 248, and 249 of the tax Code of Virginia,
section 244 having been amended by an act approved March 28, 1928, all
of which sections relate to the assessment and taxation of real estate, except
section 435, which relates both to real and personal property. [IS B 120]

Approved March 25, 1930

1.. Be it enacted by the general assembly of Virginia, That sec-
tions two hundred and forty-two, two hundred and forty-three, two
hundred and forty-four (as amended by an act approved March
twenty-eighth, nineteen hundred and twenty-eight), two hundred and
forty-seven, two hundred and fifty, two hundred and fifty-one, two
hundred and fifty-three, two hundred and seventy-three, two hundred
and seventy-five, three hundred and forty-four, three hundred and
forty-five, three hundred and forty-six, three hundred and forty-seven,
three hundred and forty-eight, and four hundred and thirty-five of the
tax Code of Virginia, be amended and re-enacted so as to read as
follows:
Section 242. General reassessments of real estate in cities, and
in certain counties——There shall be a general reassessment of real
estate in each of the cities of this Commonwealth in the year nineteen
hundred and thirty and every fourth year thereafter. There may also
be a general reassessment of real estate in the year nineteen hundred
and thirty if the board of supervisors shall so direct by a resolution
approved by a majority of all of the members thereof, by a recorded
yea and nay vote, and there shall be such general reassessment in the
year nineteen hundred and thirty-four and every fourth year there-
after, in each county in this State having a population of more than
five hundred inhabitants per square mile, according to the last pre-
ceding United States census, and in each county adjoining any such
county, and in each county in this State adjoining a city in this State
having a population of more than one hundred and fifty thousand
inhabitants, according to the last preceding United States census.
Every such general reassessment of real estate in a city shall be made
by such person or persons, or officer or officers, as may be designated
for that purpose by the corporation or hustings court of the city, or
the judge thereof in vacation, or if the city have no corporation or
hustings court, then by the circuit court of the county having jurisdic-
tion in such city, or the judge of such court in vacation; provided,
however, that in the city of Suffolk such designation shall be made by
the circuit court of such city, or the judge thereof in vacation; and
provided, further, that in the city of Portsmouth such designation shall
be made by the city council of Portsmouth. Provided, further, that in
the city of Roanoke such designation shall be made by the court of
law and chancery of such city, or the judge thereof in vacation. Every
such general reassessment of real estate in a county required by this
section to have the same shall be made by such person or persons, or
officer or officers, as may be designated for that purpose by the cir-
cuit court of the county, or the judge thereof in vacation. The com-
pensation of such person or persons, or officer or officers, in cities
shall be prescribed by the councils or other governing bodies of such
cities respectively. Such compensation shall be paid out of the city
treasuries. The compensation of such person or persons, or officer
or officers, in counties, required by this section to have general re-
assessments, shall be prescribed by the boards of supervisors of such
counties, respectively, and shall be paid out of the county treasury.

Nothing in this act shall be construed as affecting any designation
heretofore made by any city council, of persons or officers to make
the general reassessment of real estate in such city for the year nine-
teen hundred and thirty, under the provisions of section two hundred
and forty-nine of the tax Code of Virginia, but such persons or officers
so designated shall conform to sections two hundred and forty-four
and two hundred and forty-seven of the tax Code of Virginia, as here-
by amended.

Section 243. Department of taxation to prepare and furnish
forms for general reassessments of real estate in cities, and certain
counties.—The department of taxation, before the first day of January,
nineteen hundred and thirty, and every fourth year thereafter, shall
prescribe, prepare and furnish proper forms for the use of the cities
and counties making general reassessments of real estate under the
provisions of the preceding section; provided, however, that any city
desiring to avail itself of the benefits of this section shall notify the
department of taxation of such desire at least six months prior to the
first day of January, nineteen hundred and thirty-four, and every
fourth year thereafter, such forms for use in the year nineteen hun-
dred and thirty having been furnished prior to the first day of January,
nineteen hundred and thirty. Nothing in this section shall be con-
strued to prohibit any city from prescribing forms for its use in mak-
ing such general reassessments, the cost thereof to be paid out of the
city treasury.

Section 244. Person or persons, or officer or officers, designated
under section two hundred and forty-two, to proceed to make general
reassessments of real estate in cities, and in the counties described,
in nineteen hundred and thirty and every fourth year thereafter.—The
person or persons, or officer or officers, designated under the provisions
of section two hundred and forty-two shall, as soon as practicable
after the first day of January, nineteen hundred and thirty, and every
fourth year thereafter, proceed to examine all lands and lots assessable
by him, or them, with the improvements and buildings thereon, within
his or their city or county, 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.

Section 247. Original of general reassessment to be filed in the
office of the clerk of the court of the city or county in which deeds are
admitted to record; copy to be delivered to commissioner of the reve-
nue, and copy to local board of equalization; completion of work.—As
soon as the person or persons, or officer or officers, designated under
the provisions of section two hundred and forty-two, shall have com-
pleted the reassessment in his or their city or county, he or they shall
make two copies thereof, in the form in which the land books are
made out, and shall certify on oath that no real estate assessable by him
or them is omitted, and that there are no errors on its face. Such
person or persons, or officer or officers, designated as aforesaid, shall
file the original of such reassessment in the office of the clerk of the
court of the city or county in which deeds are admitted to record, who
shall preserve the same in his office; and he or they shall deliver one
copy of such reassessment to the commissioner of the revenue of the
city or county, and one copy to the local board of equalization of such
city, or county. Such person or persons, or officer or officers, shall
also at the same time forward to the department of taxation a copy
of the recapitulation sheets of such reassessment. In every city and
county the person or persons, or officer or officers, making such re-
assessment shall complete the same and comply with this section not
later than December thirty-first of the year of such reassessment. In
cities having an additional court for the recordation of deeds, one
extra copy of such reassessment, embracing real estate the conveyance
of which is required to be recorded in the clerk’s office of such addi-
tional court, shall be made and filed in such clerk’s office.

Section 250. Taxes to be extended on basis of reassessment.—
Taxes for each year on real estate subject to reassessment 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.

Section 251. What real estate to be taxed; lien for taxes and
levies enforceable in equity; value of lands fixed at reassessment not
to be changed, except, et cetera.—All real estate, except such as is
exempted by the Constitution of Virginia, 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 there-
on, 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 enforceable 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
real estate, as ascertained at a general reassessment, and the ascer-
tained value of the new grants which may hereafter be entered and
assessed, shall only be changed to allow the addition of the value of
improvements, or a total or partial deduction of the value of such
improvements, except so far as the same are directed to be corrected
by a court of competent jurisdiction or by a local board of equalization
in the exercise of powers expressly conferred by law.

Section 253. Form of land book.—The department of taxation
shall prescribe the form of the land book to be used by the commis-
sioner of the revenue, and shall furnish each commissioner of the
revenue with three copies of blank land books prepared in the form
so prescribed.

The land books shall be so arranged that real estate owned by
white persons shall be assessed in one part of the book, and the real
estate owned by colored persons shall be assessed in another part of the
book.

Tracts of lands in counties shall be entered by magisterial or school
districts, and town lots shall be entered upon sheets provided in the land
book for that purpose.

The land book on which levies are to be assessed on city lots shall
be prepared so that lots owned by white persons and lots owned by
colored persons will be assessed separately.

Whenever a tract of land has been subdivided into lots under the
provisions of sections fifty-two hundred and seventeen, and fifty-two
hundred and eighteen of the Code, or under any other provision of
general law, and plats thereof have been recorded, each lot in such
subdivision shall be assessed and shown separately upon the books.

When the surface of the land is owned by one person and the
standing timber trees thereon are owned by another, the relative value
of each shall be determined and the several owners assessed with the
value of their respective interests.

When the surface and standing timber trees are owned by the
same person, the value of the land, inclusive of the standing timber
trees, shall be ascertained and assessed at such ascertained value.

Nothing in this section shall be construed to prohibit any com-
missioner of the revenue of any city from using a land book in the
form prescribed and furnished by or under the authority of the council
of his city and at the cost of his city, provided such form contains the
requirement that lots owned by white persons and lots owned by col-
ored persons shall be assessed separately.

Section 273. Lands on lists to be transferred and charged.—
The lands and standing timber appearing on the lists or statements
mentioned in the six preceding sections shall be transferred accord-
ingly on the land book and charged to the person to whom the transfer
is made or the grant has issued; and when standing timber is
so transferred it shall be the duty of the commissioner to apportion
the assessed value of the land on which said timber is standing between
the owner of the soil and the owner of the timber; provided, how-
ever, that the owner of such land or timber shall be entitled to all of
the remedies for the correction of any errors in such apportionment
of the assessed value by the commissioner which are provided by law
for the correction of other erroneous assessments.

‘Section 275. Mineral lands to be specially and separately assessed
annually by the commissioners of the revenue.—The several commis-
sioners of the revenue shall, as soon as practicable after the first day
of January of each year, specially and separately assess at the fair
market value all mineral lands and the improvements thereon, and shall
enter the same on the land books of their respective counties sepa-
rately from other lands charged thereon.

The commissioner, in assessing mineral lands, shall set forth upon
the land book the area and the fair market value thereof, first, of such
portion of each tract as is improved and under development; second,
the fair market value of the improvements upon each tract; and third,
the area and the fair market value of such portion of each tract
as shall not be under development.

If the surface of the land is held by one person, and the coal,
iron and other minerals, mineral waters, gas or oil under the surface
be held by another person, the estate therein of each, and the relative
fair market value of their respective interests, shall be ascertained by
the commissioner. If the surface of the land and the coal, iron and
other minerals, mineral water, gas or oil under the surface be owned
by the same person, the commissioner shall ascertain the fair market
value of the land, exclusive of said coal, iron, other mineral, mineral
waters, gas or oils; and also ascertain in addition the fair market
value of the said coal, iron, other minerals, mineral waters, gas, and oils,
and shall assess each at such ascertained values, stating separately,
however, in every case the value of the surface of the land and the
value of the said coal, iron, other minerals, mineral waters, gas and
oils under the surface.

Section 344. Boards of equalization; appointment; terms; va-
cancies; compensation; assistants; copies of land books.—The circuit
court of each county, or the judge thereof in vacation, and the cor-
poration or hustings court of each city or the judge thereof in vacation,
or in the cities of Newport News, the circuit court of such city or the
judge thereof in vacation, or in the city of Roanoke the court of law
and chancery or the judge thereof in vacation, or if the city have no
corporation or hustings court, then the circuit court of the county
having jurisdiction in such city, or the judge of such court in vacation,
shall, in the year nineteen hundred and thirty and every fourth year
thereafter, and may in the year nineteen hundred and thirty-two and
every fourth year thereafter, create and appoint for such county or
city a board of equalization of real estate assessments. Every such
board shall be composed of not less than three nor more than five
members, who shall be freeholders in the county or city for which
they may serve and who shall be selected by the court or judge
from the citizens of such county or city. In every city containing
less than fifty thousand inhabitants, according to the last preceding
United States census, and in every county, the terms of the members
of the board of equalization appointed in nineteen hundred and thirty
and every fourth year thereafter shall expire on December thirty-
first, nineteen hundred and thirty, and every fourth year thereafter ; and
in every other city, the terms of the members of the board of equaliza-
tion appointed in nineteen hundred and thirty and every fourth year
thereafter shall expire on June thirtieth, nineteen hundred and thirty-one
and every fourth year thereafter. In every county and city, the terms
of the members of the board of equalization appointed in nineteen
hundred and thirty-two and every fourth year thereafter, shall begin on
October first, nineteen hundred and thirty-two and every fourth year
thereafter, and shall expire on October thirty-first, nineteen hundred
and thirty-two and every fourth year thereafter. Any vacancy occur-
ring on any board of equalization shall be filled for the unexpired
term by the authority making the original appointment.

The members of every board of equalization shall receive per diem
compensation for time actually enaged in the duties of the board,
which per diem compensation shall be fixed by the board of supervisors
of the county or the council of the city, as the case may be, and paid
out of the local treasury; provided, however, that the board of super-
visors of every county and the council of every city may limit the
per diem compensation aforesaid to such number of days as in its
opinion is sufficient for the completion of the work of the board.

Every board of equalization shall elect one of its members as chair-
man and another as secretary.

Every board of equalization may employ necessary clerical and
other assistants and may call in advisors and fix their compensation,
subject to the approval of the board of supervisors of the county or
the council of the city, as the case may be. Such compensation shall
be paid out of the local treasury.

Every board of equalization for a county not having a general
reassessment of real estate shall procure for its use from the clerk of
the circuit court of the county the copy of the land book on file in
his office for the current year, if available, otherwise, for the pre-
ceding year, which copy of the land book such board shall return
to such clerk upon the completion of its work. Every board of
equalization for a city having need of a copy of the land book for any
year shall procure an existing copy if available for the purpose, other-
wise, the council of such city shall cause a new copy to be made and
furnished such board at the expense of the city.

Section 345. Sittings; notices; complaints; equalization of real
estate assessments.—Each board of equalization shall sit at and for
such time or times as may be necessary to discharge the duties imposed
and to exercise the powers conferred by this chapter. Of each sitting
public notice shall be given at least ten days beforehand by publication
in a newspaper having general circulation in the county or city, and,
in a county, by also posting the notice at the courthouse and at each
voting precinct. Such posting shall be done by the sheriff or his
deputy. Such notice shall inform the public that the board shall sit at
the place or places and on the days named therein for the purpose of
equalizing real estate assessments in such county or city and for the pur-
pose of hearing all complaints of inequalities including errors in acreage
in such real estate assessments. The board shall hear and give con-
sideration to such complaints and equalize such assessments, and shall,
moreover, be charged with the especial duty of increasing as well as
decreasing assessments, whether specific complaint be laid or not, if
in its judgment, the same be necessary to equalize and accomplish the
end that the burden of taxation shall rest equally upon all citizens
of such county or city. The commissioner of the revenue of such
county or city shall, when requested attend the meetings of the board,
without additional compensation, and shall call the attention of such
board to such inequalities in real estate assessments in his county or
city as may be known to him. Every board of equalization may go
upon and inspect any real estate subject to equalization by it.

Section 346. Taxpayers may apply for equalization; counties and
cities may do same; proceedings generally——Any taxpayer may apply
to the board of equalization for the equalization of his assessment,
including errors in acreage; and any county or city through its ap-
pointed representative or attorney may apply to the board of equaliza-
tion to equalize the assessment of any taxpayer. The board shall hear
and determine any and all such petitions, and, by order, may increase,
decrease or affirm the assessment of which complaint is made; and, by
order, it may increase or decrease any assessment, upon its own motion;
provided, however, that no assessment shall be increased until after
the owner of the property has been notified and given an opportunity

to show cause against such increase, unless such owner has already been
heard.

The attorney for the county, city or town, or any taxpayer, ag-
grieved by any such order, may apply to the circuit court of the county
or any city court of record of the city, for the correction and revision
of such order, in the same manner and within the same time as is pro-
vided by law for the correction of erroneous ‘assessments of real estate
by any person who is aggrieved thereby.

The board shall have power to direct the commissioner of the
revenue to enter upon the land books real estate which is found to
have been omitted, and to cancel duplicate assessments of real estate.

The board shall keep minutes of its meetings, and enter therein all
orders made and transmit promptly copies of such orders as relate to
the increase or decrease of assessments to the taxpayer and commis-
sioner of the revenue. The commissioner of the revenue shall make
on his land book the changes so ordered by the board, and if such
changes affect the land book for the then current year, and such land
book has been then completed, the commissioner of the revenue may
for that year make a supplemental assessment in case of an increase
in valuation; and in case of a decrease in valuation, the order of the
board shall entitle the taxpayer to an exoneration from so much of the
assessment as exceeds the proper amount, if the taxes have not been
paid by him, and in case the taxes have been paid, to a refund of so
much thereof as is erroneous.

Section 347. Power of boards to send for persons and papers.—
Such board shall have authority to summon taxpayers or their agents,
or any person, to furnish information relating to the real estate of
any and all taxpayers, and to summon taxpayers or their agents, or
any person, to answer, under oath, all questions touching the owner-
ship and value of real estate of any and all taxpayers, and to summon
taxpayers or their agents, or any person, to bring before it their book
of account or other papers and records containing information with
respect to the valuation of real estate of the taxpayer or any other
real estate subject to taxation within the county or city under review
by the board. Such summons may be served in person or by registered
mail.

Any person refusing to answer the summons of the board of
equalization, or to furnish information, or to produce his books of
account, papers and other records, as required by this chapter, shall
be deemed guilty of a misdemeanor and shall be liable to a fine of not
less than ten dollars nor more than one hundred dollars, and each
day’s failure to answer such summons, or to furnish such information,
or to produce such books of account, papers and other records, shall
constitute a separate offense.

Section 348. In counties not having a general reassessment, taxes
for each year to be extended on basis of last equalization made prior
to such year; chapter not applicable to mineral lands nor to real estate
assessable by State corporation commission.—In every county not hav-
ing a general reassessment of real estate, taxes for each year on real
estate shall be extended on the basis of the last equalization made prior
to such year, subject to such changes as may have been lawfully made,
except that taxes on real estate for the year nineteen hundred and thirty
shall be extended on the basis of the general reassessment made in
nineteen hundred and twenty-five, subject to such changes as may
have been lawfully made.

This chapter shall not apply to mineral lands nor to any real estate
which is assessable under the law by the State corporation commission.

Section 435. What property, real and personal, exempt from tax-
ation, State and local——The following property shall be exempt from
taxation, State and local, including inheritance taxes:

(a) Property owned directly or indirectly by the United States,
the Commonwealth or any political sub-division thereof, and obligations
of the Commonwealth issued since February fourteenth, eighteen hun-
dred and eighty-two, or hereafter exempted by law.

(b) Buildings with land they actually occupy, and the furniture
and furnishings therein and endowment funds lawfully owned and held
by churches or religious bodies, and wholly and exclusively used for
religious worship, or for the residence of the minister of any church
or religious body, together with the additional adjacent land reasonably
necessary for the convenient use of any such building.

(c) Private or public burying grounds or cemeteries and endow-
ment funds, lawfully held, for their care, provided the same are not
operated for profit.

(d) Property owned by public libraries, incorporated colleges or
other incorporated institutions of learning, not conducted for profit,
together with the endowment funds thereof not invested in real estate.
But this provision shall apply only to property primarily used for lite-
rary, scientific or educational purposes or purposes incidental thereto.
It shall not apply to industrial schools which sell their product to other
than their own employees or students.

(e) Real estate belonging to, actually and exclusively occupied
and used by, and personal property, including endowment funds, be-
longing to young men’s Christian associations, and other similar
religious associations, orphan or other asylums, reformatories, hos-
pitals and nunneries, conducted not for profit, but exclusively as
charities, also parks or playgrounds held by trustees for the perpetual
use of the general public.

(f) Buildings with the land they actually occupy, and the furni-
ture and furnishings therein, belonging to any benevolent or charitable
association and used exclusively for lodge purposes or meeting rooms
by such association, together with such additional adjacent land as may
be necessary for the convenient use of the buildings for such purposes;
and

(g) Property of the Association for the Preservation of Virginia
Antiquities, the Confederate Memorial Literary Society, the Mount
Vernon Ladies’ Association of the Union, the Virginia Historical So-
ciety, the Thomas Jefferson Memorial Foundation, Incorporated, the
posts of the American Legion, and the Manassas Battlefield Confed-
erate Park, Incorporated, and the Robert E. Lee Memorial Founda-
tion, Incorporated, and any corporation organized to establish and
maintain a museum or museums, with or without a library or libraries,
provided such corporation be not operated for profit.

Nothing contained in this section shall be construed to exempt from
taxation the property of any person, firm, association, or corporation,
who shall, expressly or impliedly, directly or indirectly, contract or
promise to pay a sum of money or other benefit, on account of death,
sickness, or accident to any of its members or other person.

Whenever any building or land, or part thereof, mentioned in this
section, and not belonging to the State, shall be leased or shall other-
wise be a source of revenue or profit, all of such buildings and land
shall be liable to taxation as other land and buildings in the same
county, city or town, except as is now or may hereafter be provided
by law.

Nothing herein contained shall be construed as authorizing or re-
quiring any county, city, or town to tax for county, city, or town
purposes, in violation of the rights of the lessees thereof, existing under
any lawful contract heretofore made, any real estate owned by such
county, city or town, as heretofore leased by it.

In assessing any building and the land it occupies, which may be
owned exclusively by a benevolent or charitable institution, but all of
which is not used exclusively for lodge purposes or meeting rooms, the
assessing officer shall only assess for taxation such proportional part
of the fair market value of the entire property as would be the com-
parative fair market value of the part of such land and building not
used exclusively for lodge purposes or meeting rooms.

Z. Sections two hundred and forty-five, two hundred and forty-
six, two hundred and forty-eight, and two hundred and forty-nine, of
the tax Code of Virginia, are hereby repealed.

3. An emergency existing, this act shall be in force on and after
its passage.