Chap. 195.—An ACT to amend and re-enact section 444 of the Code of Virginia,
as amended and re-enacted by an act approved December 10th, 1903, entitled
“an act to amend and re-enact chapter 23 of the Code of Virginia, in relation
to the assessment of lands and lots.”

Approved March 15, 1904.

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 Com-
monwealth, apply to the circuit court of the county or corporation court
of the corporation in which the land lies, at any time prior to the first day
of February of the second year after such assessment, and not after, to
have the assessment of his lands and lots corrected, which notice 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 assess-
ment of his lands or lots is above the true value thereof. The attorney
for the Commonwealth shall defend the application, and if the court shall
be satisfied that the assessment 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 assessment is too low, then it shall increase it in
like manner, and such application shall have precedence over all other
C&USCS pending i in said court, but no cost shall be taxed against the appli-
cant or the Commonwealth.