Chap. 14.—An ACT to amend and re-enact section 443 of the Code of Virginia,
relative to the returns to be made by land assessors and the penalty for
their failure to comply with the requirements of the law, as amended by
an act approved March 17, 1906, and by an act approved March 138, 1908,
so as to provide for an extension of time. (H. B. 22)

Approved February 5, 1915.

1. Be it enacted by the general assembly of Virginia, That section
four hundred and forty-three of the Code of Virginia, relative to the
returns to be made by land assessors and the penalty for their failure
to comply with the requirements of the law, as amended by an act
approved March seventeen, nineteen hundred and eight, and an act ap-
proved March thirteen, nineteen hundred and eight, be amended and
re-enacted so as to read as follows:

Section 443. As soon as the assessors shall have completed the
assessment in their respective 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, as-
sessable 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 cir-
cuit court of the county or the corporation court of the city wherein the
lots or land is located, another copy transmitted to the auditor of public
accounts, another copy shall be delivered to commissioner of the revenue
of the county, district or corporation, on or before the first day of June
of 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 such assessments to such time as he
may deem expedient not beyond the first day of October next succeed-
ing, 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 such
assessments to the first day af December next succeeding. Any assessor
who shall fail to comply with any requirement of this section shall for-
feit all right to compensation for his services.

2. An emergency existing by reason of the fact that a reassessment
of lands is to be made this year, and it is important that this amendment
should be effective before the first day of June next, this act shall take
effect from its passage.