CHAP. 280.—An ACT to amend and re-enact section 484 of the Code of
Virginia, 1904, to authorize commissioners of the revenue to reduce
the assessment of buildings when injured or destroyed, and to reduce
the assessment of timber lands when the same is decreased in value by
the removal of timber therefrom.

Approved March 14, 1912.

1. Pe it enacted by the general assembly of Virginia, That
section four hundred and eighty four of the Code of Virginia be
amended and re-enacted so as to read as follows: when from nat-
ural decay or other causes any building and enclosure as afore-
said, which have been assessed, shall be either wholly destroyed
or reduced in value below one hundred dollars, the commissioners
shall deduct from the charge against the owner the value at
which such building and enclosure may have been assessed; and
if the value of the building has been impaired by violence to the
extent of one hundred dollars and upwards, the commissioner
shall assess the said building in its present condition and re-
duce the charge for the same to the amount so assessed; and
when any timber lands heretofore assessed, and the owner of
the land is the owner of the timber, is reduced in value to the
extent of two hundred dollars and upwards by the removal of
the timber therefrom, the commissioner shall assess the said
land in its present condition and reduce the charge for the same
to the amount so assessed.