Chap. 123.—An ACT to amend and re-enact sections 479 of the Code of Vir-
ginia, in relation to omitted lands; how re-entered and assessed.

Approved March 10, 1910.

1. Be it enacted by the general assembly of Virginia, That section
four hundred and seventy-nine of the Code of Virginia be amended and
re-enacted so as to read as follows:

$479. Omitted lands; how re-entered and assessed.—When the com-
missioner ascertains that there is any patented land in his district which
has not before been entered on his land book, or, after being entered, has
from any cause been omitted for one or more years, he shall make an
entry thereof in the name of the owner. Any person owning or claiming
any tract or part of a tract of land which has not been entered on the land
book, or which, if so entered, has for any cause been omitted therefrom,
may have the part he owns entered on the land book of the commissioner
of the revenue in whose district the land is situated, specifying the’ part
of the said land so entered by having the same surveyed and laid off, and
a plat and description thereof returned to and recorded by the clerk of
the county in which said land is situated, and such entry of the part of
the tract entered shall be as valid as if the whole tract of which it is a
part had been entered, but such entry shall not prevent a sale or for-
feiture of the residue of the tract for failure to cause the same to be
entered, and it shall be the duty of the commissioner of revenue to ascer-
tain the name or names of the owners of said residue, and enter against
each owner’s name the quantity and the fair market value thereof owned
by each. The commissioner of the revenue in whose district the land
authorized and required by this section to be entered is situated, shall
proceed to the best of his judgment, having reference to the assessed value
of contiguous lands similarly situated, to assess the fair market value of
such land, and shall extend on the land which he so enters and assesses
taxes at the rate imposed by law for each year the land was not before
entered in the land book, from the year nineteen hundred, inclusive; if,
however, the patent emanated after nineteen hundrd, then from the date
af the patent, together with lawful interest on each year’s tax. Any
commissioner failing to make such entry and assessment shall forfeit
twenty dollars.