CHAPTER 383

An Act to authorize the governing bodies of certain counties to provide
for annual assessment of real estate in such counties; to provide for
assessments of real estate, appeals from assessments and other mat-
ters in connection therewith.

[H 622]

Approved March 14, 1956

Be it enacted by the General Assembly of Virginia:

1. § 1. The governing body of any county having a population of more
than twenty-two thousand but less than twenty-three thousand, may, by
resolution duly adopted, in lieu of the method now prescribed by law, pro-
vide for the annual assessment and equalization of real estate for local
taxation by the commissioner of the revenue. All real estate shall there-
after be assessed as of January first of each year and taxes for each year
on such real estate shall be extended by the commissioner of the revenue
on the basis of the last assessment made prior to such year. Any person
aggrieved by any such assessment may apply for relief to the board of
equalization and from action thereon to the circuit court of the county as
provided by law. The provisions of this act shall not apply to any real
estate assessable under the law by the State Corporation Commission.

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