CHAPTER 611

An Act to amend the Code of Virginia by adding a section numbered
15-854.1, providing for the creation in certain counties of a depart-
ment of real estate assessments, the method of appointment and
compensation of officers and employees therein, their powers and
duties and other matters in relation to the foregoing; to provide for
a board of equalization of real estate assessments; and to provide for
a referendum and the effect thereof.

[H 744]

Approved April 3, 1952

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia be amended by adding a section numbered
15-354.1, as follows:

§ 15-354.1. If a majority of the voters voting in a referendum as
hereinafter provided vote for the establishment of a department of real
estate assessments, the county board shall by ordinance establish such
department, provide for the compensation of the department head and
employees therein, and such other matters in relation to the powers and
duties of the department, the department head and the employees, as the
board deems proper. As used in this section the term “department” refers
to the department of real estate assessments and where proper the depart-
ment head thereof.
Upon the establishment of the department, the county manager shall
select some person as the head thereof and provide for such employees
and assistants as may be required. Such department shall be vested with
the powers and duties conferred or imposed upon commissioners of the
revenue by general law under Article 4 of Chapter 15 of Title 58 and
§ 58-772.1 of the Code of Virginia, in relation to the assessment of real
estate. All real estate shall be assessed at its fair market value as of
January first of each year by such department and taxes for each year
on such real estate shall be entered on the land book by the Department
in the name of the owner thereof. Whenever any such assessment is
increased over the last assessment made prior to such year, the Department
shall give written notice to the owner of such real estate or of any interest
therein, by mailing such notice to the last known post office address of
such owner; but the validity of such assessment shall not be affected by
any failure to receive such notice.

If a department of real estate assessments is appointed as above
provided, the governing body of the county shall annually appoint a board
of equalization of real estate assessments. Such board shall have the
powers and duties provided by, and be subject to the provisions of, Chapter
19 of Title 58 of this Code. Any person aggrieved by any assessment made
under the provisions of this section may apply for relief to such board as
therein provided.

The provisions of this section shall not be deemed to affect or impair
any provision of law applicable to periodic assessments or reassessments
of real estate in the counties to which this section of the Code is applicable.

Such referendum may be initiated by a petition signed by two hundred
or more qualified voters of the county filed with the circuit court or judge
thereof in vacation, asking that a referendum be held on the question of
whether the county shall have a department of real estate assessments.
Such court or judge shall on or before the first day of August enter of
record an order requiring the county election officials to open the polls at
the regular election to be held in November of such year on the question
stated in such order. If the petition seeks the holding of a special election
on the question then the petition hereinabove referred to shall be signed
by one thousand or more qualified voters of the county and the court or
judge shall within fifteen days of the date such petition is filed enter an
order requiring the election officials to open the polls and take the sense
of the qualified voters of the county on a date fixed in the order, which
shall be not less than forty-five nor more than ninety days after the filing
of the petition. The clerk of the county shall cause a notice of such elec-
tion to be published in some newspaper published or having general
circulation in the county once a week for three successive weeks, and shall
post a copy of such notice at the door of the courthouse of such county.
The election shall be held in accordance with § 24-141 of the Code of
Virginia.

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