Chap. 237.—-An ACT to provide for the annual assessment and equalization of
assessments of real estate in certain counties, by boards of real estate assess-
ments; to provide for the appointment of the members of such boards and their
terms of office; to prescribe their powers and duties, and provide for their
compensation; and to prescribe remedies for persons aggrieved by any such
assessments. [S B 202]

Approved March 25, 1946

Be it enacted by the General Assembly of Virginia:

l. Section 1. Any county which has a land area of more than
one hundred thirty-five square miles but less than one hundred fifty-two
square miles and a population of more than four thousand but less than
eight thousand inhabitants and which adjoins a city which has a popu-
lation of less than five thousand inhabitants, all according to the last
preceding United States census, may have a board for the annual assess-
ment and equalization of assessments of the real estate in such county,
such board to be composed’ of three resident freeholders of the county,
one of whom shall be designated as the land assessor and the other two
as advisory members of the board, all of whom shall be appointed by the
Judge of the circuit court of the county, for such terms as the board of
supervisors may by ordinance prescribe, and shall be removable for
cause.

The land assessor shall be a full time member, and his salary shall
be fixed by the board of supervisors, and each of the advisory members
shall be paid twelve dollars per day for the number of days actually em-
ployed by him in the performance of his duties, but in no event to exceed,
In any year, the maximum number of days prescribed by the board of
supervisors, such salary and compensation, and all other costs and ex-
penses incident to the work of such board, to be paid out of the county
treasury.

Section 2, The land assessor, and the board as a body, shall have
authority and shall be charged with duties similar to the authority con-
ferred and the duties imposed upon persons appointed under general
law, for the assessment or re-assessment of real estate, and the equali-
zation of real estate assessments, and, in so far as the annual assess-
ment of real etate is concerned, upon the commissioner of the revenue,
except that the commissioner of the revenue shall continue to prepare
the county land books and make disposition of the copies thereof, as
required by general law, which land books shall be made on the basis
of the assessments made and certified to him by the land assessor ap-
sointed under the provisions of this act, and shall verify all transfers
nade by him.

Section 3. All real estate shall be assessed by such board, on the
ame basis as real estate is required to be assessed under general law,
is of the first day of January of each year, and the commissioner of the
evenue shall extend the taxes or levies thereon for each year, on the
asis of the assessments for the preceding year, subject to such changes
iS may be made by said board.

Section 4. Each owner of any real estate assessed by the board
hall be notified by the board of its action on the assessment of his prop-
rty and such notice shall show the increase or decrease, if any, in the
ssessment thereof. He shall at the same time be notified of a date not
ess than ten days in advance of the date of mailing or sending such
otice of the time and place at which he may appear before the board
nd show such reasons as he can for an assessment of his property dif-
erent from that made by the board.

Section 5. Any person aggrieved by any assessment made by any
uch board, may apply for relief, to the circuit court of the county, in
ne manner prescribed by law for relief from erroneous or improper
ssessments of real estate.
Section 6. This act shall have no application to real estate re-
quired by law to be assessed by the State Corporation Commission.

2. This act shall be in force on and after January one, nineteen
hundred forty-seven.