Chap. 153.—An ACT to amend and re-enact section 9 of an act entitled
an act to incorporate the town of Fairfax, in the county of Fairfax,
approved February 16, 1892, as amended and re-enacted by an act
approved March 14, 1908 (which latter act amended and re-enacted
sections 2, 3, 4, 5, 7, 8, 10, 11 and 12, and added to the original sections
13, 14, 15 and 16), as amended and re-enacted by an act approved
March 24, 1920. [fH B 112}

Approved March 29, 19238.

1. Be it enacted by the generai assembly of Virginia, That
section nine of an act entitled an act to incorporate the town of
Fairfax, in the county of Fairfax, approved February sixteenth,
eighteen hundred and ninety-two, as amended and re-enacted by
an act approved March fourteenth, nineteen hundred and eight,
(which latter act amended and re-enacted sections two, three,
four, five, seven, eight, ten, eleven and twelve, and added to the
original sections sections thirteen, fourteen, fifteen and six-
teen), as amended and re-enacted by an act approved March
twenty-fourth, nineteen hundred and twenty, be amended and
re-enacted so as to read as follows:

Section 9. No district school tax or district road tax or
corporation tax shall be levied upon the property within the
- corporate limits of the town except by the town council, which
shall annually assess, levy and collect all necessary taxes for
roads and streets, schools and other corporate purposes, on all
property within the corporation, which tax for schools shall not
exceed sixty-five cents on the one hundred dollars ($100.00)
valuation, and for roads and streets and other corporation pur-
poses shall not exceed forty cents on the one hundred dollars
($100.00) valuation, but upon the petition of two-thirds of the
resident taxpayers within the corporation, the town council may
levy an additional tax for roads and streets or other corpora-
tion purposes, not to exceed the amount named in said petition,
except that the rate on intangible property for all purposes shall
be as fixed by the general law and except also that the school tax
levies, together with the county school tax levied by the board
of supervisors, shall not exceed the legal limitation of one dollar
on the one hundred dollars ($100.00) valuation. But nothing
herein contained shall be construed to impair any right now
vested in the board of supervisors to levy a legal tax to provide
for payment of interest or principal, or both, of bonds issued for
the construction or improvement of roads.

The assessment or appraisement for the taxation of real
estate shall be the same as last county and State assessment or
appraisement, provided that any real estate, not assessed by the
county or State, and all improvements made, adding value to
any real estate since the last county or State assessment or ap-
praisement, shall be assessed upon a fair cash valuation of the
assessor, who shall be elected by the council, and he shall make
proper deduction for all property destroyed since the last State
or county assessment. In making assessment of personal prop-
erty, said assessor shall follow the last State or county assess-
ment, where there has been such assessment made, but in case
where no assessment has been made, by the county or State, he
is empowered to administer an oath to any person or persons
and thereupon interrogate them upon oath in order to arrive at
proper returns or valuations as a basis for assessment. The
assessment shall be made as soon as practicably after the assess-
ment for the current year for the county and State has been
made, and as soon as the assessment is completed the tax tickets
shall be made out and shall be forthwith placed in the hands of
the treasurer of the town for collection. All taxes shall be due
and payable on the first day of December in each year, and a
penalty of five per centum shall be added to all tax bills not paid
on or before the first day of the next succeeding February.

At the annual meeting of the council held on the first Monday
in September in each year, the town treasurer shall return a
statement of delinquents and shall make his annual settlement
with the town council and he shall also, whenever requested by
the council, make a full report of all receipts and disbursements,
showing the amount of funds in his hands to the credit of the
school fund and likewise to the credit of the road and general
corporation fund. The council shal! have power to provide for
sale or rental of any real estate so delinquent and shall have all
the powers, rights and remedies possessed by the State and
county for the collection of unpaid and delinquent taxes.