Chap. 530.—An ACT for the relief of Harrison Robertson against an erroneous
assessment in 1900 of lands owned by him in Botetourt county.

Approved April 2, 1902.

Whereas, from satisfactory evidence, it appears that the assessor of
lands for the lower district, or district number two, in Botetourt county,
in assessing the lands of Harrison Robertson for the year nineteen hun-
dred in said district, was misinformed concerning the value of said lands,
and upon the return of his assessment the said Harrison Robertson was,
by reason of physical infirmities, prevented from applying to the county
court of said county to have the assessment corrected within the time
prescribed by law: therefore,

1. Be it enacted by the general assembly of Virginia, That Harrison

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Robertson may, upon giving notice to the assessor and to the attorne:
for the Commonwealth, apply to the county court of Botetourt county, a
any time within three months from the passage of this act, and not after
to have the assessment for the year nineteen hundred of his lands in lowe!
district number two, in Botetourt county, corrected, which notice shal
be in writing, and shall have appended thereto an affidavit of the saic
Harrison Robertson, or his duly authorized agent, that, in the opinion o!
the affiant, the assessment of his lands is above what the true valuc
thereof was at the time such assessment was made. The attorney for
the Commonwealth shall defend the application, and if the court shall
be satisfied that the assessment was too high, it shall reduce the same te
what, in its opinion, was the true value of such land at the time such
assessinent was made; but if it shall be of the opinion that the assessment
was too low, then it shall in like manner increase it, but no costs shal]
be taxed against the Commonwealth or the applicant.

2. If the assessment is changed by order of the court, pursuant to the
foregoing section, taxes for the year nineteen hundred and one, and for
every year thereafter until a new assessment is made, shall be extended
upon the basis of the assessment so fixed.

3. All acts and parts of acts in conflict with this act aré hereby re-
pealed.

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