Chap. 326.—An ACT to amend the Tax Code of Virginia by adding a new sec-
tion numbered 242-e, providing for reassessment of real estate in certain
counties. [H 466]

Approved March 17, 1948

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-e as follows:

Section 242-e. Notwithstanding the provisions of section two hun-
dred forty-two, as amended, of the Tax Code of Virginia to the con-
trary, in any county having a population of more than twenty-eight
thousand and not more than twenty-nine thousand in which the general
reassessment prescribed for the year nineteen hundred forty-seven was
not had such reassessment shall be completed prior to nineteen hundred
forty-nine, and shall be conducted in conformity with section two hundred
forty-two, as amended, of the Tax Code, and other applicable provisions
of law. Such reassessment may only be employed in computing the taxes
upon real estate in nineteen hundred forty-nine and subsequent years.

2. An emergency exists and this act is in force from its passage.