Chap. 836.—An ACT to amend and re-enact section 444 of the code of Virginia,
in relation to how and when erroneous assessments of lands corrected.

Approved March 8, 18%.

1. Be it enacted by the general assembly of Virginia, That section
four hundred and forty-four of the code of Virginia be amended and
re-enacted so as to read as follows:
§ 444. How and when erroneous assessment of lands corrected.
Any person feeling himself aggrieved by the assessment of his lands
or lots may, upon giving notice to the assessor and to the attorney
for the commonwealth, apply to the court of the county or corpora-
tion in which the land lies, at any time prior to the first day of Feb-
ruary of the next succeeding year after such assessment, and not
after, to have the assessment of his lands or lots corrected, which no-
tice shall be in writing, and shall have appended thereto an affidavit
of the owner, or his duly authorized agent, that in the opinion of the
affiant the assessment of his lands or lots is above the true value
thereof. The attorney for the commonwealth shall defend the ap-
plication, and if the court shall be satisfied that the aisessment is
too high, it shall reduce the same to what, in its opinion, is the true
value of such lands or lots; but if it shall be of opinion that the as-
sessment is too low, then it shall increase it in like manner; and
such application shall have precedence over all other causes pending
in said court; but no cost shall be taxed against the applicant or
the commonwealth.

2. This act shall be in force from its passage.