CHAP. 215.—An ACT to amend and re-enact an act approved March 17,
1915, entitled an act to create a State advisory board on taxation and
county and city boards of review of assessments; to define the powers
and duties of such board; to fix the compensation of their members
and to appropriate money to carry out the provisions of this act; to
provide for the review of reports of purchases by merchants and the
review of the annual returns and assessments of intangible personal
property, income and money, by certain officials and fixing their com-
pensation therefor and to provide penalties for the violation of this
act, and to repeal an act entitled an act to create a State advisory
board on taxaticn and county and city boards of review of assess-
ments to define the powers and duties of such boards; to fix the com-
pensation of their members and to appropriate money to carry out the
provisions of this act: to provide for the review of assessments on
intangible personal propertv, income and money by certain officials,
and fixing their compensation therefor and to provide penalties for
the violation of this act, approved February 16, 1915. And to change
the name of the State advisory board to the State tax board and to
appropriate money to carry out the provisions of this act.

(H. B. 582.)
Approved March 17, 1916.

1. Be it enacted by the general assembly of Virginia, That
an act approved March seventeenth, nineteen hundred and fif-
teen, entitled an act to create a State advisory board on taxation
and county and citv boards of review of assessments; to define
the powers and duties of such board; to fix the compensation of
their members and to appropriate money to carry out the pro-
visions of this act; to provide for the review of reports of pur-
chases by merchants and the review of the annual returns and
assessments of intangible personal property, income and money,
by certain officials and fixing their compensation therefor and to
provide penalties for the violation of this act, and to reneal an
act entitled an act to create a State advisory board on taxation
and county and city boards of review of assessments; to define
the powers and duties of such boards; to fix the compensation
of their members and to appropriate money to carry out the pro-
visions of this act; to provide for the review of assessments on
intangib'e personal property, income and money by certain offi-
cials, and fixing their compensation therefor and to provide pen-
alties for the violation of this act, approved February 16, 1915,
be amended and re-enacted so as to read as follows:

Section 1. That there is hereby created a board, which shall
be known as the State tax board, which shall consist of the
governor, the auditer of public accounts, and the chairman of
the State corporation commission, who shall be ex-officio mem-
bers thereof, and shall receive no compensation for serving
thereon.

sec. 2. Officers.—The governor shall be the chairman, and
the auditor of public accounts shall be the secretary of the said
board, which may select such assistants as it may deem neces-
sary, whose compensation shall be fixed by the board and paid
out of the funds appropriated for the contingent expenses
thereof.

Sec. 3. General duties.—It shall be the duty of the State
tax board.

(a) To collect, digest and preserve information relating to
the assessment and collection of taxes in this State and to as-
certain the best methods of effecting equitable assessments and
of avoiding duplication of taxation of the same property; and
report to the general assembly such measures as will promote
uniformity of assessments, just rates and harmony and co-
operation among all officials connected with the revenue system
of the State.

(b) To exercise supervisory powers over local boards of
review, examiners of records, commissioners of the revenue, as-
sessors of lands, and all other tax officers.

(c) To generally and specifically instruct local boards of
review, examiners of records and other tax officers respecting
o discharge of their duties in carrying out the laws of this

tate.

(d) To investigate or cause to be investigated at any time
whether local boards of review, examiners of records and other
tax officers are performing their duties in obedience to the laws
and the instructions of the State tax board.

(e) To report local boards of review and tax officers to the
circuit, corporation or hustings court for malfeasance, misfeas-
ance, and neglect of official duty or for incapacity, and it shall
thereupon be the duty of the court to summon at its next term
the board or officer to show cause why it or he should not be
removed from office.

(f) To require reports and information at any time from
local boards of review, examiners of records, and other tax
officers, which reports and information shall be furnished
promptly, also to summon in person or by registered mail be-
fore it at any time, to instruct or to procure information from,
any or all members of a local board of review, examiners of
records, commissioners of the revenue, assessors of lands or
other tax officers.

(g) To investigate at any time the assessment and collec-
tion of taxes in any county, town or city, and when any assess-
ment is found to be unjust or unreasonable, to institute such
proceedings in court as may be deemed necessary in order to
correct such assessment by raising or lowering same.

(h) To do all other acts not in conflict with the laws of this
State which, in its judgment, are essential and necessary for the
complete and proper discharge of its duties and for effecting such
uniform valuations as will promote fairness and equality of as-
sessments and taxation.

(i) To perform all duties placed upon, and to exercise all
the powers conferred by law upon, the State advisory board on
taxation or the State tax board.

Sec. 4. In all matters within its jurisdiction, the said State
tax board shall have authority to administer- oaths, to award,
issue and have served, executed and returned any writ, notice,
process, order or order of publication which may by law be
awarded, issued, served, or returned by or to any court of law
or equity in this Commonwealth, for the purpose of compelling
the attendance of witnesses and the enforcement and execution
of its findings, orders and judgments. All writs, processes and
orders of the board shall run in the name of the Commonwealth,
shall be signed by the chairman of the board, and maybe exe-
cuted and returned in like manner as the processes, writs, notices
or orders of the courts of record of this Commonwealth, and,
when so served, shall have the same legal office.

Sec. 5. The sum of ten thousand dollars annually, or so
much thereof as may be necessary, be, and the same is hereby,
appropriated out of any funds in the treasury not otherwise ap-
propriated to carry out the purpose of this act, to be paid by the
auditor of public accounts upon the warrant of the chairman,
countersigned by the secretary of the board.

Sec. 6. Local board of review.—On or before the first day
of February of each year the judge of the circuit court of each
county and the judge of the corporation or hustings court of
each city, and the judge of the circuit court of each city which
has no other court of record, shall, either in term time or vaca-
tion, appoint three qualified voters residing in such county or
city, to compose a local board of review of assessments for said
county or city; and before entering on the duties of their office,
such appointees shall take the oath of office prescribed by law for
county and city officers; provided that not more than two mem-
bers of said local board of review shall be members of the same
political party, excepting in those counties and cities where at
the presidential election last preceding the appointment of such
board, the majority party in the State cast more than sixty per
cent. of the total vote in such county or city. And if it shall ap-
pear that any person thus appointed cannot, or for any reason
will not, perform the duties required of him by law, the said
judge shall, either in term time or vacation, appoint -another in
his place. The said local board of review shall organize by elect-
ing one of their number as chairman. The clerk of the circuit,
corporation or hustings court shall be ex-officio clerk of said
board of review, but in a city of over fifty thousand inhabitants
the local board of review may select a clerk instead of having
the services of the clerk of the corporation or hustings court, and
the clerk of such board shall attend all meetings and keep a
record of the proceedings thereof in a separate book to be pro-
vided for that purpose, which shall be preserved and kept on file
in the office of the clerk of the circuit, corporation or hustings
court, as the case may be. The said local board of review shall
sit not more than sixty days in the year in which all rea: estate
is reassessed and in all other years not exceeding thirty days,
and shall hold its sessions at such times as the law may require
or they may deem necessary, with power in the court which
appointed the board, upon application either from the State tax
board cr the local board of review, to extend the time as may be
deemed reasonable or necessary by the court.

The compensation of each member of the local board of re-
view of assessments shall be four dollars per day for each
day that he shall sit as a member of said board, and of the
clerk, two dollars per day for each day that he shall be neces-
sarily employed, to be paid one-half by the Commonwealth and
one-half by the county or city wherein he serves. The ac-
counts for such compensation shall be made out and verified
by affidavit of the member before the clerk of the circuit, cor-
poration or hustings court, in which shall be stated that the
time for which said per diem is claimed was necessarily em-
ployed; and when said accounts shall be so made out and veri-
fied, they shall be paid out of the State and county or city treas-
ury, in equal proportions, out of any money in such treasury
not otherwise appropriated.

Sec. 7. Duties of local board of review of assessments.—
Each local board of review of assessments shall have power,
and it shall be its duty:

(a). To receive from the auditor of public accounts the in-
terrogatories for taxpayers and to deliver the same to the com-
missioners of the revenue, with directions to the commissioner
to call in person upon each taxpayer in their districts, to view
and list at its fair market value the property to be assessed,
and to procure full and complete answers to the interrogatories
sworn to, as required by law, and to require the taxpayer to
write the word “none” opposite those items of property, money,
or income which he does not own.
(b). To receive said interrogatories from the commissioners
of the revenue and to return with instructions to the commis-
sioners all interrogatories found to be defective, incomplete and
not to contain what the board has reason to believe to be the
true returns of any taxpayer or the true value of the property,
and all interrogatories not signed and sworn or affirmed to.

(c). To immediately report to the court any serious miscon-
duct, neglect or dereliction of duty or incapacity of a com-
missioner of the revenue, and at the same time to notify the
State tax board of such action, to notify the State tax board
of any serious misconduct, neglect or dereliction or incapacity
of the examiner of records.

(d). To review the interrogatories of taxpayers and to re-
quire the examiner of records to review those interrogatories
so far as they relate to intangible personal property, money and
income; and in the discretion of the board, to require the ex-
aminer of records to attend any and all its meetings and to aid
the board in every way possible to bring about full, complete and
uniform assessments at fair market value.

(e). To ascertain the fair market value of tangible and in-
tangible personal property, money and income of taxpayers and
report the same to the commissioners of the revenue for as-
sessment.

(f). To call upon taxpayers or their agents or any person,
firm, or officers of a company or corporation, to furnish informa-
tion relating to intangible (or tangible) personal property,
money and income of any and all taxpayers and to summon, in
person or by registered mail, taxpayers or their agents, or any
person, firm, or officer of a company or corporation, to answer
under oath all questions touching the ownership and value of
intangible (or tangible) personal property, money and income
of any and all taxpayers.

Any person refusing,’ when called upon by the local board
of review or the examiner of records, to furnish access to his
books of account, papers and other records, as required by this
act, shall be deemed guilty of a misdemeanor and shall be liable
to a fine of not less than ten dollars nor more than one hundred
dollars, and each day’s failure to furnish such access shall con-
stitute a separate offense.

(h). To report to the auditor of public accounts upon forms
furnished by him, all additions in value of intangibles personal
property, money and incomes and all additions in State license
taxes on merchants made by the examiner of records.

(i). To communicate to the circuit court of the county or
the corporation or hustings court of the city information com-
ing to its attention which will aid the court in carrying out the
provisions of chapter seven hundred and seventy-four, acts of
assembly of Virginia, eighteen hundred and ninety-nine-nine-
teen hundred, being act approved March fifth, nineteen hundred,
entitled “An act to direct and authorize county and corporation
courts to strike from the lists lands returned delinquent, for
non-payment of taxes, levies, et cetera, such as are erroneously
thereon.”

(j). To review the fiduciary and other reports of the ex-
aminer of records required to be made to the board, and to re-
port to the commissioners of the revenue the values ascertained
on intangible personal property, money and incomes; and there-
upon the commissioners of the revenue shall enter and extend
upon their personal property books, or other tax books, the name
of persons, firms and corporations chargeable with taxes and
levies on intangible personal property, money and incomes at
the rates provided by law on such intangible personal property,
money and incomes on the valuations as ascertained, as if such
intangible personal property, money and incomes had been listed
by the individual person, firm or corporation.

(k) To review the reports of purchases by merchants, made
or required to be made to the commissioner of the revenue, and
require the examiner of records to review those interrogatories
and to ascertain whether the merchant’s license tax assessed by
the commissioner of the revenue against the merchants should
be increased or decreased, and to report, upon forms furnished
by the auditor of public accounts, the result of their examina-
tion and investigation and also the result of the investigation
of the examiner of records, approved by the board, to the audi-
tor of public accounts, the commissioner of the revenue and the
county or city treasurer, as the case may be.

(1) Within sixty days after the tax books have been com-
pleted and delivered as required by law, any taxpayer may ap-
ply to the local board of review for the correction of his as-
sessment; and the State tax board or auditor of public ac-
counts, represented by the attorney for the Commonwealth or
other attorney selected for the purpose, may apply on behalf
of the Commonwealth to the local board of review to increase
the assessment of any taxpayer, and any county, town or city
through its appointed representative or attorney, may apply to
the local board of review to increase the assessment of any
taxpayer. The local board of review shall hear and determine
any and all such petitions and may increase, decrease or affirm
the assessment of which complaint is made; and copies of the
orders, entered by the board, shall be furnished the taxpayer,
county or city treasurer, auditor of public accounts, and attor-
ney for the county, town or city. In all such hearings, the
officers who made the assessments shall, if possible, be present
and testify; provided, that no taxpayer who has failed, refused,
or neglected, without cause shown, to file with the commissioner
of the revenue a sworn statement of his property, shall be en-
titled - be heard, nor shall such valuation or assessment be
reduced.
The State tax board or the auditor of public accounts on
behalf of the Commonwealth, or the attorney for the county,
city or town on behalf of the county, city or town, or taxpayer
aggrieved by any such order, may apply to the circuit court of
the county, or to the corporation or hustings court of the city,
or to the circuit court of any city which has no other court of
record for the correction of any erroneous assessment of license
taxes, or of erroneous assessments of lands or other property,
either as to over or under valuation, in the same manner as is
provided by law for the correction of erroneous assessment of
property by any person who Is aggrieved thereby.

Nothing contained in this section, however, shall prevent
a taxpayer from applying directly to the court for the correc-
tion of erroneous assessment of his taxes and levies without
first applying to the local board of review.

(m) The said board shall have power to direct the com-

missioner of the revenue to enter upon the land or property
books, or other tax books, any property, real or personal, which
is found to have been omitted and further to direct such com-
missioner to correct any entries found to be erroneous either
as to over or under valuations and to cancel duplicate assess-
ments. ~-
(n) After the tax books are completed and delivered, as
required by law, said board may, at any time within sixty days,
upon its own motion, and may upon the motion of the board of
supervisors of any county or the councils or any other govern-
ing board of any city or town or any five citizens thereof, when
it deems an assessment erroneous, change such assessment by
raising or lowering the same, and thereupon give notice to any
person whose assessment is raised to show cause against such
change, unless such person has already been fully heard.

(o) Said board shall keep minutes of its meetings, and
enter therein all orders made, and transmit promptly a copy of
such orders, as relate to the increase or decrease of assess-
ments, to the commissioner of the revenue, who shall make the
corrections on the assessment rolls as directed thereby; pro-
vided, however, that no order made by said board shall prevent
the taxpayer, or member or members of a board of supervisors,
board of supervisors, member or members of a city or town
council, city or town council or any other governing board of
any city or town, or the Commonwealth from applying to the
proper court for correction of any erroneous assessment in the
manner provided by law.

(p) In the year of a quinquennial assessment of real estate
and in the year immediately following such assessment, such
board of review shall devote especial attention to grievances
and complaints with regard to the assessment of real estate
and direct such corrections on the landbooks with reference
thereto as may be determined; in all other years it shall make
no changes in real estate assessments, save and except of lands,
lots or improvements not previously assessed.

(q) Said board shall have authority to summon taxpayers
to bring before it their books of account or other papers and
records for the purposes of verifying the tax returns made by
such taxpayers, and procure the information necessary to make
a complete assessment of the taxpayers’ intangible personal
property, money and income; or in lieu thereof said board may
require the taxpayer to furnish access to his books, papers and
records to the board or to its representative.

(r) If, in the performance of its duties, any local board of
review should procure information which would be useful or
essential to a local board of review of some other county or city
in performing the duties conferred upon it by this act, it shall
be the duty of such local board of review to furnish such infor-
mation to such other local board.

(s) The information procured by local boards of review and
examiners of records under this act shall be regarded as con-
fidential, except for the purpose of assessments, and shall not
be disclosed except to the State tax board or to some other
local board of review or to officers charged with the assessment
and collection of taxes, or to a court of record upon its order.

Sec. 8. Duties of examiners of records.—In addition to
the duties now imposed by law on the examiner of records, it
shall be their duty— .

(a) To assist the local board of review in the examination
and investigation of reports of purchases by merchants and in
the examination and investigation of the returns of taxpayers
in regard to intangible personal property, money and incomes
and they shall make such examinations and investigations upon
their own account, or when called upon to do so by the State
tax board.

(b) To require taxpayers to furnish to them access to their
books of account, or other papers and records for the purpose
of verifying the tax return made by such taxpayers and pro-
cure the information necessary to make a complete assessment
of the taxpayers’ intangible personal property, money and in-
comes, and merchants’ license tax.

(c) To perform such duties in connection with the ascer-
tainment of the value of intangible personal property, money
and incomes and of the correctness of the reports of purchases
by merchants as are required of them by the State tax board
or by the local boards of review.

(d) To make such reports to the local board of review and
the State tax board as may be required by law, or as the rules
and regulations adopted by either of said boards may require.

Sec. 9. Should any taxpayer or his agent, or the officer of
any company or corporation, or any other person required by
this act to furnish information to the local board of review or
to the examiner of records, touching the ownership and value
of intangible personal property, money and income, and the re-
ports of purchases of merchants refuse when summoned to at-
tend or refuse to answer under oath all questions touching the
ownership and value of such intangible personal property,
money and income, and the reports of purchases of merchants,
such taxpayer, agent, or other person shall be deemed guilty of
a misdemeanor and shall be liable to a fine of not less than ten
dollars nor more than one hundred dollars and each day’s re-
fusal to attend or failure to furnish such information shall con-
stitute a separate offence.

Sec. 10. Nothing in this act shall in any way abridge or
change the duties and powers now conferred by law upon ‘the
auditor of public accounts relating to the assessment and col-
lection of the revenue of the State, and he shall continue to ex-
ercise all the powers now conferred upon him by law relative
to the assessment and collection of the State revenue; and his
instructions to officers, so far as the same are authorized by
law, shall be carried out subject to the penalty prescribed by
law for failure to carry out his instructions.

Sec. 11. The several commissioners of the revenue shall,
on or before the first day of June of each year, return the per-
sonal property interrogatories of taxpayers relating to tangible
and intangible personal property, money and incomes, to the
local boards of review.

Sec. 12. The examiner of records, shall, upon the valua-
tions added as a result of his investigations and examinations
of the returns of intangible personal property and incomes of
taxpayers, not returned by them, in counties, cities and towns
receive commissions at the rate of one-tenth of one per centum
on the first million dollars of such additions, and upon the next
four million dollars of additional valuations of intangible per-
sonal property and incomes, he shall receive commission at the
rate of one-thirtieth of one per centum; and upon the valuations
in excess of five million dollars added to the returns of intangi-
ble personal property and incomes of taxpayers, he shall receive
commissions at the rate of one-fiftieth of one per centum. Upon
valuations of money added as a result of his investigations and
examinations, the examiner of records shall receive commissions
at the rate of one-fiftieth of one per centum on such valuation ;
and upon additions to purchases of merchants, not returned by
them, he shall receive commissions at the rate of five per centum
on the increase in the license taxes paid by the merchants re-
sulting from the increase in purchases; provided, however, the
examiner of records shall refund and pay into the treasury the
compensation paid him on all property and taxable values here-
after reported by him that shall be relieved of taxes erroneously
assessed thereon, and the compensation paid them on all prop-
erty and taxable values upon which the taxes hereafter assessed
under this section are not collected and are returned delinquent,
and shall be liable therefor under the bond required by law to
be executed.