CHAPTER 561

AN ACT to amend and reenact §§ 58-780, 58-782, 58-783, 58-784, and
58-785 of the Code of Virginia; to amend the Code of Virginia
by adding thereto a new section, to be numbered 58-795.1,
which sections relate to the assessment or reassessment of real
estate, including appraisals; to make an appropriation, and to
repeal §§ 58-777, 58-778, 58- 779, 58-781, and 58-784.1 of the

Code of Virginia.
[S 110]

Approved April 8, 1950

Be it enacted by the General Assembly of Virginia:

1. That §§ 58-780, 58-782, 58-783, 58-784 and 58-785 of the Code
of Virginia be amended and reenacted, and that the Code of Vir.
ginia be amended by adding thereto a new section, numbered
58-795.1, which amended and reenacted sections, and the said new
section, shall read as follows:

§ 58-780. There shall be a general reassessment of real estate
in the year nineteen hundred * fifty-one and every * sirth year
thereafter in each of the counties of this Commonwealth containing
* twenty-one thousand or more population according to the United
States census of nineteen hundred forty; * but, if any such county
* utilized the assistance of the Department of Tazation in its last
general reassessment of real estate, there shall be no general
reassessment of real estate in such county * in the year nineteen
hundred fifty-one, and the nert general reassessment of real estate
therein shall be in the sirth year after the last general reassessment,
and subsequent general reassessments therein shall be in every
* sirth year thereafter.

§ 58-782. There shall be a general reassessment of real estate
in the year nineteen hundred * fifty-two and every * sirth year
thereafter in each of the counties of this Commonwealth contain-
ing less than * ticenty-one. thousand * population according to the
United States census of nineteen hundred forty * that had a gen-
eral reassessment of real estate in the year nineteen hundred forty-
seven or nineteen hundred forty-eight in which the assistance of
the Department of Taxation was not utilized; and in addition,
there shall be a gencral reassessment of real estate in the year
ninetcen hundred fifty-two and every sirth year thereafter in each
of the counties of this Commonwealth that had a general reassess-
ment of real estate in the year nineteen hundred forty-siz in which
the assistance of the Department of Tazration was utilized.

§ 58-783. There shall be a general reassessment of real estate
in the vear nineteen hundred * fifty-three and every sirth year
thereafter in each of the counties of this Commonwealth containing
less than * twenty-one thousand population * according to the
United States census of nineteen hundred forty * that-had a general
reassessment of real estate * in the year nineteen hundred * forty-
nine in which the assistance of the Department of Taxation was
not utilized; and in addition, there shall be a general reassessment
of real estate in the year nineteen hundred fifty-three and every
sizth year thereafter in each of the counties of this Commonwealth
that had a general reassessment of real estate in the year nineteen
hundred forty-seven in which the assistance of the Department of
Taration was utilized.

§ 58-784. There shall be a general reassessment of real estate
in the year nineteen hundred * fifty-four and every * sixth year
thereafter in each of the counties of this Commonwealth containing
* seventeen thousand or more population according to the United
States census of nineteen hundred forty * that had a general re-
assessment of real estate * in the year nineteen hundred * forty-
eight in which the assistance of the Department of Taration was
utilized.

There shall be a general reassessment of real estate in the year
nineteen hundred fifty-five and every sirth year thereafter in each
of the counties of this Commonwealth containing less than seven-
teen thousand population according to the United States census
of nineteen hundred forty that had a general reassessment of real
estate in the year nineteen hundred forty-eight in which the assist-
ance of the Department of Taration was utilized; and in addition,
there shall be a general reassessment of real estate in the year
nineteen hundred fifty-five and every sixth year thereafter in each
of the counties of this Commonwealth that had a general reassess-
ment of real estate in the year ninetcen hundred forty-nine in
which the assistance of the Department of Taxation was utilized.

There shali be a general reassessment of real estate in the year
nineteen hundred fifty-six and every sirth year thereafter in each
of the counties of this Commonwealth that had a general reassess-
ment of real estate in the year nineteen hundred fifty.

Notwithstanding the foregoing provisions of this article the
governing body of any county may postpone any general reassess-
ment hereunder for a period of not exceeding three years; provided,
however, that the period between general reassessments shall not
erceed six years in any case.

Notwithstanding any other provision of this article to the
contrary, there may be a general reassessment of real estate in
iny,county in any year if the governing body so directs by a
najority of all the members thereof, by a recorded yea and nay
ote.

§ 58-785. Provisions for annual assessment not repealed.—
Nothing contained in this article shall be construed as repealing
r amending any provisions of law authorizing or permitting the
annual assessment or reassessment of real estate in cities or coun-
ties, ercept as hereinafter erpressly provided.

§ 58-795.1. General reassessments of real estate in counties
and cities, appraisals; procedure.—

(a) In any year in which a general reassessment of real
estate in any county or city is to be made, the State Department
of Taxation within the limits of such appropriation as may be
made therefor, shall make an appraisal of the real estate in such
county or city if the Department does not have available to it
sufficient information to determine accurately the values of such
real estate. After completing the appraisal, the Department of
Taxation shall make the same available to the governing body of
the county or city for such use as the governing body deems proper.

(b) Subject to the provisions of subsection (c), the values
thus arrived at by the Department of Taxation shall be used along
with the estimated true values of other locally taxable property
and the levy projected and as the basic data for the purpose of
determining eligibility of the county or city to share in any State
equalization fund.

(c) After the completion of a general reassessment in any
county or city, such county or city may inform the Department
of Taxation as to any incorrect appraisals made by the Department
of Taxation. The Department of Taxation, in consultation with
such governing body or some person designated by either or both,
shall have authority to adjust to a proper figure the values shown
in the original appraisal. If the Department and the governing
body can not agree as to the values shown in the original appraisal
the data shall be submitted to three persons selected as follows:
one appointed by the Commissioner of the Department of Taxation,
one appointed by the governing body and one appointed by the
Governor. The decision of the three persons so selected as to such
values shall be final. The adjusted values thus arrived at shall be
used for the purposes specified in the preceding paragraph.

(d) The provisions of this section shall not be applicable to
any county or city having a permanent board of real estate assess-
ors or a permanent real estate assessor appointed under a statute
permitting the annual assessment or reassessment of real estate
in such county or city; provided, however, that valuations of the
real estate in such counties or cities by permanent local assessing
offices shall be made by duly qualified personnel whose qualifica-
tions are approved by the State Department of Taxation.

(e) No part of the cost of any appraisal required to be made
under this section for the purpose of determining eligibility to
share in any State equalization fund shall be borne by or charged
to the locality involved.
2. This act shall not apply to the appraisal, assessment or
reassessment of any real estate prior to the year nineteen hundred
and fifty-one.
3. §§ 58-777, 58-779, 58-781, 58-784.1 of the Code of Virginia
are hereby repealed, such repeals to become effective December
thirty-first, nineteen hundred and fifty.