Chap. 358.—An ACT to amend and re-enact Section 242 of the Tax Code of Vir-
ginia, as amended, in relation to general reassessments of real estate in cities.
and counties, and making an appropriation to enable the Department of Taxa-
tion to render advisory aid and assistance. [fH B &]

Approved March 28, 1946

Be it enacted by the General Assembly of Virginia :

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

Section 242. General reassessment of real estate in cities and coun-
ties—There shall be a general reassessment of real estate in the year
nineteen hundred forty-six and every eighth year thereafter in each of the
cities of this Commonwealth. :

There may also be a general reassessment of real estate in any coun-.
ty in any year if the governing body so directs by a resolution approved.
by a majority of all the members thereof, by a recorded yea and nay
vote, provided that no such general reassessment shall be had oftener
than once in every eight years; and there shall be such general reassess-
ment in the year nineteen hundred forty-six and every eighth year there-.
after in each county having a population of more than one thousand in-
habitants per square mile; and there shall be such general reassessment.
in the year nineteen hundred forty-six 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.

There shall be a general reassessment of real estate in the year nine-
teen hundred forty-seven and every eighth year thereafter in each of the
counties of this Commonwealth containing twenty-six thousand ‘or more
population according to the United States census of nineteen hundred.
forty ; but if any such county has had a general reassessment of real estate
therein in the year nineteen hundred forty-four or nineteen hundred.
forty-five, or has such general reassessment in the year nineteen hundred
forty-six, there shall be no general reassessment of real estate in such.
county in the year nineteen hundred forty-seven, and the next general re-
assessment of real estate therein shall be in the eighth year after the last
general reassessment, and subsequent general reassessments therein shall
be in every eighth year thereafter.

There shall be a general reassessment of real estate in the year nine-
teen hundred forty-eight and every eighth year thereafter in each of the
counties of this Commonwealth containing less than twenty-six thousand
population but not less than sixteen thousand, according to the United
States census of nineteen hundred forty, but 1f any such county has had a
general reassessment of real estate therein in the year nineteen hundred
forty-five or has such general reassessment in the year nineteen hundred
forty-six or nineteen hundred forty-seven, there shall be no general re-
assessment of real estate in such county in the year nineteen hundred
forty-eight, and the next general reassessment of real estate therein shall
be in the eighth year after the last general reassessment, and subsequent
general reassessments therein shall be in every eighth year thereafter.

There shall be a general reassessment of real estate in the year nine-
teen hundred forty-nine and every eighth year thereafter in each of the
counties of this Commonwealth containing less than sixteen thousand
population but not less than nine thousand, according to the United
States census of nineteen hundred forty; but if any such county has a
eneral reassessment of real estate therein in the year nineteen hundred
orty-six, nineteen hundred forty-seven or nineteen hundred forty-eight,
there shall be no general reassessment in such county in the year nine-
teen hundred forty-nine, and the next general reassessment of real estate
therein shall be in the eighth year after the last general reassessment,
and subsequent general assessments therein shall be in every eighth year
thereafter.

There shall be a general reassessment of real estate in the year nine-
teen hundred and fifty and every eighth year thereafter in each of the
counties of this Commonwealth containing less than nine thousand popu-
lation, according to the United States census of nineteen hundred forty;
but if any such county has a general reassessment of real estate therein
in the year nineteen hundred forty-seven, nineteen hundred and forty-
eight or nineteen hundred forty-nine, there shall be no general reassess-
ment of real estate therein in the year nineteen hundred fifty, and the next
general reassessment of real estate therein shall be in the eighth year after
the last general reassessment, and subsequent general reassessments there-
in shall be in every eighth year thereafter.

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 vacation.

Every such general reassessment of real estate in a county 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 vaca-
tion.

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 counties
shall be prescribed by the governing bodies of the counties, respectively,
and shall be paid out of the county treasuries. The persons appointed
under the authority of this section 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 section 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 an-
other in his place. The provisions of this section as to the appointment
or removal of assessors shall apply to any appointments heretofore or
hereafter made. }

Nothing contained. in this section shall be construed as repealing or
amending any provisions of law authorizing or permitting the annual as-
sessment or reassessment of real estate in cities or counties.

The Department of Taxation, upon the request of the governing
body of any county or city, shall render advisory aid and assistance in
making any general reassessment of real estate in such county or city.
For the purpose of enabling the Department of Taxation to render such
advisory aid and assistance during the next two fiscal years, there is here-
by appropriated to the Department of Taxation, out of the general fund
of the State treasury, for each year of the biennium beginning July first,
nineteen hundred forty-six, the sum of twenty thousand dollars.