Chap. 152.—An ACT to provide for a continuing board of equalization of real
estate assessments for any county having a population of not more than thirty
thousand and adjoining a city having a population of not less than one hundred
thousand nor more than one hundred and fifty thousand; to prescribe the term
of office and the powers and duties of the members of such boards, and to
provide for their compensation. [fH B 159]

Approved March 7, 1940

1. Beit enacted by the General Assembly of Virginia as follows:

Section 1. Any county having a population of not more than
thirty thousand and adjoining a city having a population of not less
than one hundred thousand nor more than one hundred and fifty
thousand, according to the last preceding United States census, shall
have a continuing board of equalization of real estate assessments.
Such board shall be composed of not less than three nor more than
five members, who shall be resident freeholders of the county, and
shall be appointed by the circuit court of the county, or the judge
thereof in vacation, and whose term of office shall be four years from
and after the first day of July next following such appointment. The
first appointment hereunder shall be made in the month of June,
nineteen hundred and forty, and subsequent appointments shall be
made in the month of June of each successive fourth year thereafter.

Section 2. The powers and duties of such board shall be the same
as the powers and duties conferred and imposed upon boards of
equalization of real estate assessments by general law; and for the
exercise of such powers and the performance of such duties, said board
shall meet annually at the court house of the county, on the fifteenth
day of November, and continue in session until December fifth, next
following; provided, that the board of supervisors, or other governing
body, of the county may, with the approval of the judge of the circuit
court of the county, authorize the board to continue in session until,
but not longer than, December thirty-first of the same year. Such
board shall elect one of its members as chairman and another as
secretary, and may employ such clerks and other assistants and call in
such advisors as the board may deem necessary or expedient, and fix
their compensation, subject to the approval of the board of supervisors
or other governing body of the county. The members of such board
shall each receive as compensation, a per diem of five dollars for each
day actually engaged in the performance of their duties hereunder,
which, together with the other compensation above provided for,
shall be paid out of the general fund in the county treasury.