Chap. 89.—An ACT to amend and re-enact Section 242 of the Tax Code of Vir-
ginia, as amended, relating to general reassessment of real estate in cities and
counties under certain circumstances. [H 94]

Approved February 29, 1944

Be it enacted by the General Assembly of Virginia:

1. That section two hundred forty-two of the Tax Code of Virginia,
as amended, be amended and re-enacted, as follows:

Section 242. General reassessment of real estate in cities, and coun-
ties under certain circumstances.—There shall be a general reassess-
ment of real estate in the year nineteen hundred thirty-four and every
fourth year thereafter in each of the cities of this Commonwealth con-
taining more than twelve thousand population.

There may be a general reassessment of real estate in the year nine-
teen hundred thirty-four in any city containing twelve thousand or less
population if the governing body so directs by a resolution approved by
a majority of all of the members thereof, by a recorded yea and nay vote;
and there shall be a general reassessment of real estate in the year nine-
teen hundred thirty-eight and every fourth year thereafter in each city
containing twelve thousand or less population.

There may also be a general reassessment of real estate in any county
in any year if the governing body so directs by a resolution approved by
a majority of all the members thereof, by a 1ecorded yea and nay vote,
provided that no such general reassessment shall be had oftener than
once in every four years except as hereinafter provided; and provided
that in any county adjoining a county having a density of population of
one thousand or more a square mile, no such general reassessment shall
be made oftener than once in every four years, nor less frequently than
once in every ten years; and there shall be such general reassessment in
the year nineteen hundred forty-six and every fourth year thereafter, in
each county having a population of more than one thousand inhabitants
per square mile; and there shall be such general reassessment in the year
nineteen hundred thirty-eight and every fourth year thereafter, in each
county adjoining a city in this State having a population of more than
one hundred fifty thousand inhabitants.
Every such general reassessment of real estate in a city, shall be
made by such person or persons, or officer or officers, as designated for
that purpose by the corporation or hustings court of the city, or by the
judge in vacation, or if the city have no corporation or hustings court.
then by the circuit court of the county having jurisdiction in the city, or
by the judge in vacation; provided that in the city of Suffolk the desig-
nation shall be made by the circuit court of that city or by the judge in
vacation; and provided that in the city of Roanoke the designation shall
be made by the court of law and chancery of that city, or by the judge
in vacation; and provided that in the city of Hopewell the designation
shall be made by the circuit court of that city, or by the judge in vaca-
tion, as soon as practicable after February first of such year.

Every such general reassessment of real estate in a county required
or authorized by this section to have same shall be made by such person
or persons, or officer or officers, as designated for that purpose by the
circuit court of the county, or by the judge in vacation.

The compensation of such person or persons, or officer or officers.
in cities shall be prescribed by the governing bodies of the cities, respec-
tively. The compensation shall be paid out of the city treasuries. The
compensation of such person or persons, or officer or officers in coun-
ties required by this section to have general reassessments, shall be pre-
scribed by the governing bodies of the counties, respectively, and shall
be paid out of the county treasuries; provided that the compensation of
any such person or persons already appointed by the court or judge in
such of the counties aforesaid as do not so provide for a general reassess-
ment of real estate in the year nineteen hundred thirty-four, and who
shall have begun his or their work, shall be such amount as the several
governing bodies of such counties deem right. The persons appointed
under the authority of this act shall be freeholders in the county or city
for which they serve, and shall be selected by the court or judge from
the citizens of the county or city. If at any time the court, or judge in
vacation, is satisfied that any assessor appointed under this act will not,
or from any cause cannot, perform the duties devolved on him, the court.
or judge in vacation, may wholly supersede him and appoint another in
his place. The provisions of this section as to the appointment or re-
moval of assessors shall apply to any appointments heretofore or here-
alter made.

Nothing contained in the provisions of this section shall be construed
as repealing or amending any provisions of law authorizing or permitting
the annual assessment or reassessment of real estate in cities having a
population of more than one hundred thousand.

Whenever the word “population” is used reference is to the latest
United States census as of the time the particular provision is being
applied.

2. :\n emergency exists and this act 1s in force from its passage.