Chap. 447.--An ACT to amend the Tax Code of Virginia by adding to Chapter
16 thereof a new section numbered 233-a, requiring the State Corporation
Commission to certify assessments, or statements of assessments, of certain
property of public service corporations as defined in Section 153 of the
Constitution of Virginia, so as to show the character, value and location of
such property with reference to certain districts in counties, which now have
an executive form of government and prescribing duties of public service
corporations and commissioners of the revenue, and the clerk of said
commission, with reference to such assessments and statements.

[S B 245]

Approved April 1, 1938

1. Be it enacted by the General Assembly of Virginia, That the
Tax Code of Virginia be amended by adding to Chapter sixteen thereof
a new section numbered two hundred and thirty-three-a, which new
section shall read as follows:

Section 233-a. (a) Every public service corporation required to
report to the State Corporation Commission real and personal property,
or either, in any county which now has an executive form of govern-
ment for assessment under the provisions of this chapter, shall, when-
ever such property is subject to local taxation, include in such report
a statement showing the character of the property and its value, and
particularly in what district or districts within, or partly within, such
county such property is located.

(b) In every case where any such property is assessed by the
State Corporation Commission under the provisions of this chapter, it
shall be the duty of the clerk of the State Corporation Commission to
furnish to the board of supervisors or other governing body, and to
the commissioner of the revenue, of each such county wherein such
property is situated, a certified copy of the assessment made by the
State Corporation Commission of such property, or a certified copy
of a statement of such assessments prepared by the State Corporation
Commission, which assessment, or statement thereof, shall definitely
show the character of the property, its value and location for purposes
of taxation in each district within, or partly within, such county, so
that the proper district levies may be laid upon the same.

(c) It shall be the duty of the commissioner of the revenue of
each such county in which a public service corporation owns property,
to furnish, in like manner as is provided in section two hundred and
thirty-one of the Tax Code of Virginia, to the State Corporation Com-
mussion and to each public service corporation owning property in such
county subject to local taxation, the boundaries of each district in such
county in which any local tax is or may be levied.

(d) The term “district” as used in this section means and includes
sanitary district, fire district, and fire zone.

(e) The term “public service corporation” as used in this section
has the same meaning as set forth for such term in section one hundred
and fifty-three of the Constitution of Virginia.

(f) The provisions of this section shall not affect any duties
imposed upon public service corporations, the State Corporation Gom-
mission, the clerk of the said Commission, or any commissioner of
the revenue, by any other statute.