CHAPTER 548

An Act to provide for the annual assessment and equalization of assess-
ments of real estate in certain counties, by boards of real estate assess-
ments; to provide for the appointment of the members of such boards
and their terms of office; to prescribe their powers and duties, and
provide for their compensation; and to prescribe remedies for persons
aggrieved by any such assessments.

[H 602]

Approved March 31, 1964

Be it enacted by the General Assembly of Virgin
1. § 1. In any county having a population of mo more ‘fon twenty thou-
sand but less than fifty thousand and adjoining a county having a popula-
tion of more than two hundred thousand, all according to the last preced-
ing United States census, may have a board for the annual assessment and
equalization of assessments of the real estate in such county, such board
to be composed of three resident freeholders of the county, one of whom
shall be designated as the land assessor and the other two as advisory
members of the board, all of whom shall be appointed by the board of
supervisors of the county, for such terms as the board of supervisors may
by ordinance prescribe, and shall be removable for cause.

The land assessor shall be a full time member, and his salary shall be
fixed by the board of supervisors, and each of the advisory members shall
be paid a per diem amount to be fixed by the board of supervisors for the
number of days actually employed by him in the performance of his duties,
but in no event to exceed, in any year, the maximum number of days pre-
scribed by the board of supervisors, such salary and compensation, and all
other costs and expenses incident to the work of such board, to be paid out
of the county treasury.

The land assessor, and the board as a body, shall have authority
and shall be charged with duties similar to the authority conferred and the
duties imposed upon persons appointed under general law, for the assess-
ment or reassessment of real estate, and the equalization of real estate
assessments, and, in so far as the annual assessment of real estate is con-
cerned, upon the commissioner of the revenue except that the commis-
sioner of the revenue shall continue to prepare the county land books and
make disposition of the copies thereof, as required by general law, which
land books shall be made on the basis of the assessments made and certified
to him by the land assessor appointed under the provisions of this act, and
shall verify all transfers made by him.

§ 3. All real estate shall be assessed by such board, on the same
basis as real estate is required to be assessed under general law, as of the
first day of January of each year, and the commissioner of the revenue shall
extend the taxes or levies thereon for each year, on the basis of the assess-
ments for the preceding year, subject to such changes as may be made by
said board.

§ 4. Each owner of any real estate assessed by the board shall be
notified by the board of its action on the assessment of his property and
such notice shall show the increase or decrease, if any, in the assessment
thereof. He shall at the same time be notified of a date not less than ten
days in advance of the date of mailing or sending such notice of the time
and place at which he may appear before the board and show such reasons
4 ne can for an assessment of his property different from that made by

e board.

§ 5. Any person aggrieved by any assessment made by any such
board, may apply for relief, to the circuit court of the county, in the manner
prescribed by law for relief from erroneous or improper assessments of
real estate.

§ 6. This act shall have no application to real estate required by law
to be assessed by the State Corporation Commission.