Chap. 359.—An ACT to allow the land assessors of the State further time in
which to make their returns for the year 1910, and making certain pro-
visions for the review, revision and correction of their assessments,
under certain conditions.

Approved March 17, 1910.

1. Be it enacted by the general assembly of Virginia, That the time
for the return of the books showing reassessment of lands to the clerk
of the circuit court of the county, or corporation court of the city wherein
the lot or land is located, to the commissioner of the county, district, or
corporation, and to the auditor of public accounts, shall be made not later
than the first day of October, nineteen hundred and ten, and in cities
having a population of forty-six thousand, by the last United States
census, not later than December first, nineteen hundred and ten. If the
board of supervisors of any county or any member of said board, or if the
Commonwealth’s attorney of any county or city, or if any member of the
council of any city shall think the valuation of any tract of land or city
lot is too low, the said Commonwealth’s attorney may, of his own motion,
or whenever directed by the board of supervisors, or any member thereof,
or member of the council of a city, or whenever required in writing by
any five freeholders of his county or city, shall apply to the circuit court
of his county or the corporation court of his city, to have the assessment
thereof raised or corrected, which application shall be proceeded in a8
oO notice and otherwise as required by section four hundred and |
‘our of the Code of Virginia.

2. By reason of the fact that the land assessors have not been
rided with the necessary books for making said returns, an emerge
leclared to exist, and this act shall be in force from its passage.