Chap. 44.—An ACT to amend and re-enact section 2233 of the Code of Virginia
in relation to the appointment of assessors of lands and lots, and to repeal
an act entitled an act to amend and re-enact section 437 of the Code of

Virginia (1887) as heretofore amended, approved September 9, 1919.
. [HB 6]

Approved February 10, 1920. .

1. Be it enacted by the general assembly of Virginia, That sec-
tion twenty-two hundred and thirty-three of the Code of Virginia
be amended and re-enacted so as to read as follows:

Sec. 2233. When and how assesors appointed to assess lands
and lots.—It shall be the duty of the circuit courts of the counties
and cities of the second class having no corporation court, and of
the corporation or hustings courts of the cities, or of the judges of
said courts in vacation, on or before the first day of January in the
year nineteen hundred and twenty, and every fifth year thereafter,
to appoint proper persons to assess the value of all lands and lots,
together with the improvements thereon, within their respective
jurisdictions ; provided, that there shall be but one assessor for each
corporation, except the cities of Richmond and Norfolk, where there
shall be three; and except further, that all cities having a population
of fiftén thousand may have two assessors, and for each county there
shall be as many assessors as there are commissioners of the revenue.
Every person appointed as assessor shall be a resident of the county
or corporation and district for which he is appointed. In the county
of Chesterfield, however, only one assessor shall be appointed, and
the said assessor may be appointed, for the year nineteen hundred
and twenty, at any time before the fifteenth day of February in the
said year. In those counties in which two or more a&sessors are to
be appointed, the court or the judge thereof in vacation, shall appoint
one for each district in which there is a commissioner of the revenue,
and if at any time the court, or the judge in vacation shall be satis-
fied that any assessor appointed under this act will not, or that from
any cause he cannot, perform the duties devolved on him within
the time prescribed, the court, or the judge in vacation, may wholly
supersede him and appoint another in his place, or may appoint one
or more assistants to aid him in his duties, as shall be deemed most
expedient; but before any person thus appointed shall enter upon
the duties of his office he shall take the oath prescribed by the Con-
stitution and execute the bond prescribed by section twenty-two hun-
dred and forty-one. But this section shall not apply to the assessment
of railway or canal corporations, or of coal or other mineral lands, the
assessment of which is otherwise provided for by law.

Any action taken under the provisions of this section by a judge
in vacation shall be certified by the judge to the clerk of the court,
who shall enter the certificate of the judge in the book of his office
in which the Commonwealth’s orders are entered.

2. An act entitled an act to amend and re-enact section four
hundred and thirty-seven of the Code of Virginia (eighteen hundred
and-eighty-seven) as heretofore amended, approved September ninth,
nineteen hundred and nineteen, is hereby repealed.

3. An emergency existing, this act shall be in force from its
passage.