Chap. 368.—ACT to amend Chapter 64, as amended, of the Acts of Assembly

895-1896, approved January 16, 1896, which chapter provided a charter for

fe. city of Newport News, by adding thereto a new section numbered 108-a,

to provide for the annual assessment. and equalization of assessments of real

estate, in lieu of the methods prescribed by general law, and to repeal certain

acts. (H 537]
Approved March 31, 1948

Be it enacted by the General Assembly of Virginia:

1. That Chapter sixty-four, as amended, of the Acts of Assembly of
Eighteen Hundred Ninety-five-Eighteen Hundred Ninety-six, approved
January Sixteen, Eighteen Hundred Ninety-six, be amended by adding
a new section numbered one hundred eight-a as follows:

Section 108-a, (1) The council of the city of Newport News shall
have the power, in lieu of the means and methods prescribed by law, to
provide by ordinance for the annual assessment and reassessment and
equalization of assessments of real estate for local taxation and to that
end shall elect as assessor or assessors, one or more persons, to assess or
reassess for taxation the real estate within the city. of Newport News, and
to prescribe the duties and term of office of said assessor or assessors.

(2) Such assessor or assessors shall make such assessment and
reassessments on the same basis as real estate is required to. be assessed
under the provisions of the Tax Code of Virginia and as of the first day
of January of each year, shall have the same authority as the assessors
appointed under the provisions of the Tax Code, and shall be charged.
with duties similar to those thereby imposed upon such assessors, except
that such assessments or reassessments shall be made annually and the
assessments and reassessments so made shall have the same effect as if
they had been made by assessors appointed under the provisions of the
said Tax Code.

(3) The term of such assessor or assessors shall be fixed by the
council, and any vacancy or vacancies, however occuring, shall be
filled by the council. The council shall likewise fix the compensation of
any such assessor or assessors, provide such clerical or other assistance
as may be necessary, and provide for the payment of such salaries and
other expenses as may be properly incident to the work involved. And all
such salaries, expenses and other costs incurred in connection with such
assessment or reassessment shall be paid out of the treasury of the city.

(4) . That notwithstanding any provision of section three hundred
forty-four of the Tax Code of Virginia, the corporation court of the city
of Newport News, Virginia, or the Judge thereof in vacation shall, annu-
ally, appoint for said city of Newport News, a board of review of real
estate assessments, to be composed of three members, who shall be free-
holders of the city for which they serve. The terms of such members shall
commence on their appointment and shall expire on the thirtieth day of
November of the year in which they are appointed, unless such terms are
extended. The said court or the judge thereof in vacation may extend the
terms of the members of the said board of review and shall fill any
vacancy therein for the unexpired term. The members of the said board
shall receive per diem compensation for the time actually engaged in the
duties of the board to be fixed by the council of the city of Newport News,
and to be paid out of the treasury of such city, and the council may limit
the per diem compensation to such number of days as, in its judgment, is
sufficient for the completion of the work of the board.

(5) Such board of review shall have and may exercise the power
to revise, correct and amend any assessment of real estate made by said
assessor in the year in which they serve, and to that end shall have all
powers conferred upon boards of equalization by sections three hundred
forty-five, three hundred forty-six and three hundred forty-seven of the
Tax Code of Virginia. Notwithstanding any provision of said sections,
however, the board of review may adopt any regulations providing for
the oral presentation, with formal petitions or other pleadings of requests
for review, and looking to the further facilitation and simplification of
proceedings before the board.

(6) That any person or any such city aggrieved by any assessment
made by said board of review may apply for relief in the manner provided
by section four hundred fourteen of the Tax Code of Virginia.

(7) That this act shall not apply to the assessment of any real estate
assessable under the law by the State Corporation Commission.

2. All acts and parts of acts relating to the assessment of real estate
in cities not in conflict with the provisions of this act shall apply to the
assessments made pursuant to this act, and all acts or parts of acts in
conflict herewith are hereby repealed.

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