Chap. 63.—An ACT to amend and re-enact section 104la of the Code of Virginia,
1904, as amended by the act approved May 20, 1903, entitled: An act to
amend and re-enact chapter 44 of the Code of Virginia (1887) in relation to
cities and towns, and to repeal sections 1039 and 1040 of the Code of Virginia,
and section 1043 of the Code of Virginia as amended and re-enacted by an
act approved March 4, 1896, and as attempted to be repealed by an act ap-
proved March 7, 1900, and to repeal an act approved March 7, 1900, entitled:
An act to provide for local assessments in cities and towns.

Approved February 25, 1908.

1. Be it enacted by the general assembly of Virginia, That section
ten hundred and forty-one-a of the act of the general assembly of Vir-
ginia entitled, “an act to amend and re-enact chapter forty-four of the
Code of Virginia (eighteen hundred and eighty-seven) in relation to
cities and towns, and to repeal sections ten hundred and thirty-nine
and ten hundred and forty of the Code of Virginia, and section ten hun-
dred and forty-three of the Code of Virginia, as.amended and re-
enacted by an act approved March fourth, eighteen hundred and ninety-
six, and as attempted to be repealed by an act approved March seventh,
nineteen hundred, and to repeal an act approved March seventh, nine-
teen hundred, entitled ‘an act to provide for local assessments in
cities and towns,’” be amended and re-enacted so as to read as follows:

§1041a. Providing for local assessments to pay for certain public
improvements in cities and towns.—No city or town shall impose any
tax or assessment upon abutting land owners for street or other public
improvements, except for making and improving walkways upon then
existing streets, and improving and paving then existing alleys, and
for either the construction, or for the use of the sewers; and the same,
when imposed, shall not be in excess of the peculiar benefits resulting
therefrom to such abutting land owners. But such improvement may
be ordered by the council, and the cost thereof apportioned in pur-
suance of an agreement between the city or town and the abutting
land owners, and, in the absence of such agreement, improvements, the
cost of which are to be defrayed in whole or in part by such local tax
or assessment, may be ordered on a petition from not less than three-
fourths of the land owners to be affected thereby, or by a two-thirds
vote of all the members elected to the council; but, when no petition
is so filed, notice shall first be given as hereinafter provided to the
abutting land owners notifying them when and where they may ap-
pear before the council or some committee thereof, to whom the matter
may be referred, to be heard in favor of or against such improvement.
When the council consists of two branches, any committee acting under
this or subsequent provisions of this section shall be composed of not
less than three members from the larger and two members from the
smaller branch. The cost of such improvement, when the same shall
have been ascertained, shall be assessed or apportioned by the council,
or by some committee thereof, or in any city having by the last United
States census a population of more than forty-six thousand inhabitants,
by some officer authorized by its council to make such assessment or
such apportionment between the city or town and the abutting land
owners where less than the whole is assessed: provided, that except
when it is otherwise agreed the portion assessed against the abutting
land owners shall not exceed one-third of the total cost. The amount
assessed against each land owner, or for which he is liable by agree-
ment, shall be reported as soon as practicable to the collector of taxes,
who shall enter the same as provided for other taxes. When the as-
sessment or apportionment is not fixed by agreement, notice thereof,
and of the amount so assessed or apportioned, shall be given each of
the then abutting owners, and he shall be cited thereby to appear
before the council, or the committee thereof, or before the officer having
the matter in charge, not less than ten days thereafter, at a time and
place to be designated therein, to show cause, if any he can, against
such assessment or apportionment. The notices required by this sec-
tion may be given by personal service on all persons entitled to such
notice, except that notice to an infant or insane person may be served
on his guardian or committee, and notice to a non-resident may be
mailed to him at his place of residence, or served on any agent of his
having the property in charge, or on the tenant of the freehold, or,
in any case where the owner is a non-resident or where the owners res-
idence is not known, such notice may be given by publication in some
newspaper published in the city or town once a week for two successive
weeks, the last publication to be made at least ten days before the day
on which the parties are cited to appear. Any land owner wishing to
make objections to an assessment or apportionment may appear in per-
son or by counsel, and state his objections. If his objections are over-
ruled, he shall, within thirty days thereafter, but not afterwards, have
an appeal as of right to the corporation or hustings court of the city,
or, in case of a town, to the circuit court of the county in which such
town is situated. When an appeal is taken the clerk of the council,
or of the committee, or of the officer having the matter in charge, shall
immediately deliver to the clerk of the court which has cognizance
of the appeal the original notice relating to said assessment, with
the judgment of the council, committee or officer endorsed thereon, and
the clerk shall docket the same. Every such appeal shall be tried by
the court or the judge thereof, in a summary way, without pleadings
in writing and without a jury, in term time or in vacation, after
reasonable notice to the adverse party, and the hearing shall be de
novo.

The amount finally assessed against or apportioned to each land
owner, or fixed by agreement with him, as hereinbefore provided, shall
be a lien on his abutting land, from the time when the work of im-
provement shall have been completed, subject, however, to his right
of appeal and objection as aforesaid, and may be enforced by suit in
66 ACTS OF ASSEMBLY.

equity; and, provided that as against a purchaser for value and without
notice, such assessment or tax shall not be a lien except and until it
shall have been reported to the collector of taxes as above provided.