Chap. 170.—An ACT to amend the Tax Code of Virginia by adding thereto a
new section to be numbered 242-1, in relation to the general reassessment of
real estate in cities. (H 324]

Approved March 9, 1948

Be it enacted by the General Assembly of Virginia:

1. That the Tax Code of Virginia be amended by adding there-
a new section, numbered two hundred and forty-two-1, which
w section shall read as follows: .
Section 242-1. General reassessment of real estate in cities.—
ere shall be a general reassessment of real estate in the year
neteen hundred and fifty and every fourth year thereafter in each
the cities of this Commonwealth. In all respects except the
‘quency with which general reassessments of real estate in cities
all be made, section two hundred and forty-two of the Tax Code
Virginia, as amended, and other provisions of law, shall be
plicable to general reassessments of real estate in cities.
Nothing contained in this section shall be construed as repealing
amending any provisions of law authorizing or permitting the
nual assessment or reassessment of real estate in cities.