CHAPTER 32

AN ACT to provide for the assessment and equalization of assessments of
real estate in certain cities; to authorize the transfer to the assessor
appointed pursuant to this act of the duties of the commisstoner of
the revenue in respect to the assessment of real estate, with power
to make up the ‘land books in such cities and to extend the taxes
thereon; to provide for the appointment of boards of equalization in
such cities and prescribing their powers and duties; and to repeal
certain acts.

(H. 22]

Approved February 18, 1956

Be it enacted by the General Assembly of Virginia:

1. § 1. In cities having a population of not less than seventy thousand
and not more than one hundred twenty-five thousand inhabitants, but not
in cities having a population of not less than ninety thousand and not more
than one hundred thousand inhabitants, according to the last preceding
United States census, the council or other governing body of any such
city may, in lieu of the method now prescribed by law, provide for the
annual assessment of real estate for taxation. To that end it may appoint
a single assessor of real estate to assess such real estate for taxation, may
prescribe the duties and term of office of such assessor, may require that
he give his entire time to the duties of his office, may remove him for
cause, may fix his compensation, which shall be payable out of the local
treasury, and may provide for such technical and clerical assistance as
may be necessary or advisable and for the payment of any other expenses
that may be properly incident thereto. The annual assessments shall be
completed by the assessor by the thirty-first day of August of the year
in which they are made. .

§ 2. All such real estate shall be assessed at its fair market value
and the taxes for each year on such real estate shall be extended on the
basis of the last assessment made prior to such year, subject to such
changes as may have been lawfully made.

§ 3. The council of any such city may provide that all duties now
devolved upon the commissioner of the revenue of such city with respect
to the assessment of real estate shall be transferred to and devolve upon
the assessor appointed pursuant to this act, and the assessor in such city
shall prepare the land books and extend the taxes thereon and perform all
the duties required by law to be performed by the commissioner of the
revenue in respect to real estate assessments. The Clerks of the courts
of such cities shall furnish to the assessor of such city the list of real
estate transfers now required to be furnished to the commissioner of
the revenue.

§ 4. Notwithstanding the provisions of § 58-895 of the Code of
Virginia, the corporation or hustings court of any such city in which an
assessor is appointed under the provisions of this act, or the judge thereof
in vacation, shall, annually, appoint for such city a board of equalization
CHS. 32, 33] ACTS OF ASSEMBLY 31

of real estate assessments, to be composed of three members, who shall
be freeholders of the city for which they are to serve, and who shall be
selected by the court or judge from the citizens of the city. 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. Such court or judge thereof in vacation
may extend the terms of the members of the board and shall fill any
vacancy therein for the unexpired term. The members of the 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, and paid out of the
treasury of the city; provided, however, the council of the city may limit
the per diem compensation to such number of days as in its opinion is
sufficient for the completion of the work of the board. Such board of
equalization shall have and may exercise the power to revise, correct and
amend any assessment of real estate made by the assessor in the year in
which they serve, and to that end shall have all the powers conferred
upon boards of equalization, by Chapter 19 of Title 58 of the Code of
Virginia, and any acts amendatory thereof and supplemental thereto.
Notwithstanding such chapter, however, the board of equalization may
adopt any regulations providing for the oral presentation, without formal
petitions or other pleading or requests for review, and looking to the
further facilitation and simplification of proceedings before the board.
- § 5. Any person aggrieved by any assessment made by the assessor
or the board of equalization may apply for relief in the manner provided
by § 58-1145 of the Code of Virginia.

§ 6. This act shall not apply to any real estate assessable under law
by the State Corporation Commission.

§ 7. 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 assessment made pursuant to this act.

2. All acts and parts of acts in conflict with this act are repealed to the
extent of such conflict.