Chap. 381.—An ACT to amend and re-enact Section 233-a of the Tax Code of
Virginia, 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 coun-
ties, which now have a county 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,
so as to make the provisions of such section applicable to any county which
now has.a county manager form of county organization and government pro-
vided for in Sections 2773-n 1 to 2773-n 56, both inclusive, of the Code of Vir-
ginia. [H B 314]

Approved April 1, 1940

1. Beit enacted by the General Assembly of Virginia, That section
two hundred and thirty-three-a of the Tax Code of Virginia be amended
and re-enacted so as to read as follows:

Section 233-a. (a) Every public service corporation required to
report to the State Corporation Commission for assessment under the
provisions of this chapter real and personal property, or either, in any
county which has either a county executive form of county organ-
ization and government, or a county manager form of county organiza-
tion and government provided for in sections twenty-seven hundred
and seventy-three-n one to twenty-seven hundred and seventy-three-n
fifty-six, both inclusive, of the Code of Virginia, shall, whenever 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 or person performing the duties of
such officer, 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 dis-
trict levies may be laid upon the same.

(c) It shall be the duty of the commissioner of the revenue, or
person performing the duties of such officer, 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 Commission 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 im-
posed upon public service corporations, the State Corporation Com-
mission, the clerk of the said Commission, or any commissioner of the
revenue, by any other statute.