CHAPTER 84

An Act to authorize the governing bodies of counties and cities to provide
for annual assessment of real estate therein; to provide for assess-
ments of real estate, appeals from assessments and other matters én
connection therewith. ‘H 129)

Approved March 2, 1966

Be it enacted by the General Assembly of Virginia:

1. § 1. The governing body of any county or city may, by resolution
duly adopted, in lieu of the method now prescribed by law, provide for the
annual assessment and equalization of real estate for local taxation by
the commissioner of the revenue; provided, however, that no commis-
sioner of the revenue without his consent shall be required to make such
annual assessment and equalization, and if made, all costs incurred shall be
borne by the county or city. All real estate shall thereafter 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, or the corporation or
circuit court of the city, as the case may be, as provided by law. The pro-
visions of this act shall not apply to any real estate assessable under the
law by the State Corporation Commission.