Chap. 87.—An ACT to amend and re-enact sections 444 and 445 of the
Code of Virginia. (H. B. 110)
Approved March 15, 1915.

Be it enacted by the general assembly of Virginia, That sections four
hundred and forty-four and four hundred and forty-five of the Code
of Virginia, as heretofore amended, be amended and re-enacted so as
to read as follows:

Sec. 444. How and when erroneous assessment of lands corrected
and how and when assessments of lands increased on application of
owner thereof. Any person feeling himself aggrieved by the assessment
of his lands or lots, may, upon giving five days notice to the assessor
and to the attorney for the Commonwealth, apply to the circuit court
of the county or to the corporation or hustings court of the city or to the
circuit court of the city which has no other court of record, wherein
such lands or lots may be situated, at any time prior to the first day of
February of the second year after such assessment and not thereafter, to
have the assessment of his lands and lots corrected, which said notice
shall be in writing and shall have appended thereto an affidavit of the
owner or his duly authorized agent that, in the opinion of the affiant,
the assessment of his lands or lots is above the fair market value thereof.
The attorney for the Commonwealth shall defend the application and, if
the court shall be satisfied that the assessment is too high, it shall reduce
the same to what, in its opinion, is the fair market value of such lands
or lots; but, if it shall be of the opinion that the assessment is too low,
it shall increase such assessment in like manner and such application
shall have precedence over all other causes pending in the said court;
but not costs shall be taxed against the applicant or against the Com-
monwealth.

Anv owner of lands or lots, unless the same shall have b2en leased
under an instrument requiring the lessee to pay the taxes thereon, may,
at any time, either in term time or in vacation, apply to the circuit
court of the county or to the corporation or hustings court of the city
or to the circuit court of the city which has no other court of record,
wherein such lands or lots may be situated, to have the assessmenz thereof
increased. Such application shall be made by petition in writing, setting
forth the lands or lots, the assessment whereof it is desired to have in-
creased, the then existing assessment thereof, the proposed increased
assessment and the date at which it is proposed that the said increased
assecsment shall go into effect, which date shall nct be later than the
date on wh'ck the said petition is presented. And thereupon th? court
may cicer the said assessment to be increased in the mannez and from
the date set out in the said petition. And the commissioner of the
revenue, in extending the taxes upon lands and lots, the assessment
whereof has been increased under this section, shall extend the taxes
upon the increased assessment only from and after the date set out in
the order of the court.

The remedy herein granted shall be in addition to the right of any
taxpayer to apply to the local board of review of assessments for the
correction of any assessment of his lands or lots, as provided by law,
and may be exercised by any taxpayer, irrespective of whether he has
or has not theretofore made application to the local board of review of
assessments for the correction of such assessment.

The local boards of review of assessments may, on behalf of the
Commonwealth, apply to the circuit court of the county or to the cor-
poration or hustings court of the city or to the circuit court of the city
which has no other court of record, for which it was appointed, for the
correction of any erroneous assessment of lands or lots, as to either over
or under valuation or assessments, in the same manner as is provided
by this section for the correction of any such assessment on the appli-
cation of any person who is aggrieved thereby. In all such cases, the
attorney for the Commonwealth shall represent the said local boards
of review of assessments.

Sec. 445. Clerks to certify to auditor and assessors, or commissioners
of the revenue, all changes made by courts and local boards in assess-
ments. It shall be the duty of the clerk of each circuit or corporation
court to certify to the auditor. of public accounts all changes made by
said circuit or corporation court or by the local board of review of his
county or corporation, in order that the books of assessment on file in
the office of the auditor may be made to conform to the changes directed
by the court or by the local board of review; and it shall be the duty
of the clerks aforesaid to certify in like manner to the proper assessor,
or to the proper commissioner of the revenue, the changes. made by the
court or by said local board of review, that he may correct the books on
file with the clerk so as to conform to the said orders.