CHAPTER 428

An Act to amend and reenact § 58-795 of the Code of Virginia, to provide
that there may be, for town taxation and debt limitation, a general
reassessment of real estate in any town, and to further provide for
procedure to be followed.
(H 494]

Approved March 29, 1958

Be it enacted by the General Assembly of Virginia:

ds, That § 58-795 of the Code of Virginia be amended and reenacted as
ollows :

§ 58-795. In any incorporated town * there may be for town taxation
and debt limitation, a general reassessment of the real estate in any such
town in the year designated, 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 govern-
ment, appointed by the council of such town for each general reassessment
and the compensation 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 Constitu-
tion of Virginia. If for any cause the board is unable to complete an assess-
ment within the year for which it is appointed, the council shall extend
the time therefor for such duration as may be necessary to complete the
assessment. Any vacancy in the membership of the board shall be filled by
the council within thirty days after the occurrence thereof, but such
vacancy shall not invalidate any ussessment. 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 reassess-
ments in the office of the town clerk and at the same time forward to the
Department of Taxation a copy of the recapitulation sheets of such assess-
ments. Any person, firm, or corporation claiming to be aggrieved by any
assessment 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 in-
terested parties and correct the assessment by increasing 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.