Chap. 401.—An ACT to amend the Tax Code of Virginia by adding a new sec-
tion numbered 242-a, prescribing how real estate assessments may be changed
in counties where general reassessments are not made. [H 347]

Approved March 31, 1944

Be it enacted by the General Assembly of Virginia:

1. That the Tax Code of Virginia be amended by adding a new
section numbered two hundred forty-two-a, as follows:

Section 242-a. In any county in which a general reassessment of
real estate has not been made for a period of four years, any owner of
real estate therein who is of opinion that the assessed value of the real
estate is greater than its fair market value may apply for relief to the cir-
cuit court of the county. If the governing body of any county is of the
opinion that any real estate therein is assessed at less than its fair market
value, it shall direct the Commonwealth’s Attorney to apply to the circuit
court of such county to have the assessment corrected. Proceedings upon
any such application shall be as provided in section four hundred fourteen
of the Tax Code of Virginia, and the court shall enter such order with
respect to the assessment as is just and proper.

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