Chap. 303.—An ACT to amend and re-enact section 443 of the Code of Virginia,
as amended and re-enacted by an act approved March 13, 1904, in relation
to making copies of assessments and disposition of copies, as amended and
re-enacted by an act 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
December 10, 1903, so as to provide for additional time for returning assess-
ments in cities having a population of over forty-six thousand by the last
United States census.

Approved March 13, 1908.

1. Be it enacted by the general assembly of Virginia, That section
four hundred and forty-three of the Code of Virginia be amended and
re-enacted, as amended and re-enacted by an act entitled an act ap-
proved: March fifteenth, nineteen hundred and four, in relation to mak-
ing copies of assessments and disposition of copies, as amended and re-
enacted by an act entitled an act to amend and re-enact chapter twenty-
three of the Code of Virginia, in relation to the assessment of lands and
lots, approved December tenth, nineteen hundred and three, so as to
provide additional time for returning assessments in cities having a
population of over forty-six thousand by the last United States census,
so as to read as follows:

§443. To make copies of assessments; disposition of copies.—As
soon as the assessors shall have completed the assessments in their re-
spective counties, districts and corporations, they shall make three copies
thereof, in the form in which the land books are now made out, and
shall certify on oath that no lots or lands assessable by them are
omitted, and that there are no errors on its face, and one copy shall be
preserved and filed in the clerk’s office of the circuit court of the county
or corporation court of the city wherein the lot or land is located,
another copy transmitted to the auditor of public accounts, and another
copy shall be delivered to the commissioner of the revenue of the
county, district or corporation on or before the first day of June in
the year in which the assessment is made; but for good cause shown,
the judges of the circuit or corporation courts, respectively, may extend
the time of making the returns of said assessment to the first. day of
July next succeeding, and the judges of corporation or hustings courts
of cities having a population of over forty-six thousand by the last
United States census may, in their discretion, extend the time for
making the returns of said assessment to the first day of October next
succeeding. Each assessor who shall fail to comply with any require-
ment of this section shall forfeit all right to compensation for his ser-
vices.