CHAPTER 219

An Act to amend and reenact §§ 58-798, 58-794 and 58-795 of the Code
of Virginia, relating to general reassessments of real estate so as to
make said sections applicable to towns. [H 890]

Approved March 3, 1956

Be it enacted by the General Assembly of Virginia:

1. That §§ 58-798, 58-794 and 58-795 of the Code of Virginia be
amended and reenacted as follows:

§ 58-793. The Department of Taxation, before the first day of
January of any year in which there is to be a general reassessment of
real estate in any county or city or town under any provisions of this
title shall prescribe, prepare and furnish proper forms for the use of the
cities and counties and towns making general reassessment of real estate
under the provisions 6f this article; provided, however, that any city
or county or town desiring to avail itself of the benefits of this section
shall notify the Department of Taxation of such desire at least six months
prior to the first day of January of the year when there will be a general
reassessment in such city or county or town. Nothing in this section shall
be construed to prohibit any county or city or town from prescribing and
preparing forms for its use in making such general reassessments, the
the cost thereof to be paid out of the county or city or town treasury.

§ 58-794. The Department of Taxation, upon the request of the
governing body of any county, or city, or town shall render advisory aid
and assistance in making any general reassessment of the real estate in
such county, or city, or town.

§ 58-795. In any incorporated town within a county having a popu-
lation of more than eleven thousand four hundred but less than eleven
thousand eight hundred, or in any incorporated town within any county
having a population of more than thirty-seven thousand and not more
than thirty-nine thousands, there may be, for town taxation, a general
reassessment of the real estate in any * such town * in the year desig-
nated, and every fourth year thereafter, that the Council of such town
shall declare by ordinance or resolution the necessity therefor. Every such
general reassessment of real estate in any such town shall be made by *
a board of Assessors consisting of three resident freeholders, who hold no
official office or position with the town government, appointed by the
Council of such town for each general reassessment and the compen-
sation of the persons so designated shall be prescribed by the Council
and paid out of the town treasury. The assessors so designated shall
assess the property in accordance with the general law and Constitution
of Virginia. The assessments so made shall be open for public inspection
after notice of such inspection shall have been advertised in a newspaper
of general circulation within the town at least five days prior to such
date or dates of inspection. Within thirty days after the final date of
inspection the assessors shall file the completed reassessments in the
office of the Town Clerk and at the same time forward to the Department
228 ACTS OF ASSEMBLY [va., 1956

of Taxation a copy of the recapitulation sheets of such assessments.
Any person, firm, or corporation claiming to be aggrieved by any assess-
ment may within thirty days after the filing of reassessments in the
office of the Town Clerk, apply to the Town Council for a correction
of such assessment by filing with the Town Clerk a written statement
setting forth wherein he claims to be aggrieved. The Council of every such
town shall, within thirty days of the filing of such complaint, fix a date
for a hearing on such application and, after giving the applicant at
least ten days notice of the time fixed, shall hear such evidence as may
be introduced by interested parties and correct the assessment by in-
creasing or reducing the same. Town taxes for each year on real estate
subject to reassessment shall be extended on the basis of the last general
reassessment made prior to such year subject to such changes as may
have been lawfully made. No county or district levies shall be extended
on any assessments made under the provisions of this section.