‘Chap. 278.—An ACT to amend and re-enact section 2244 of the Code of Virginia,
as amended by an act approved February 10, 1920, relating to duties of as-
sessors and commissioners of the revenue. [8 B 298]

Approved March 15, 1924.

1. Be it enacted by the general assembly of Virginia, That section
twenty-two hundred and forty-four of the Code of Virginia, as amended
by an act approved February tenth, nineteen hundred and twenty, be
amended and re-enacted to read as follows:

Section 2244. Duties of assessors; duties of commissioners of reve-
nue.—The assessors shall, immediately after their appointment, pro-
ceed to examine all lands and lots assessable by them, with the improve-
ments thereon, within their respective counties, districts and corpora-
tions, and shall, upon examination, ascertain and assess the fair market
value thereof, and at the same time shall note whether the owner is
white or colored; they shall include in their assessment all buildings,
and in manufacturing, mining or similar establishments, the machinery
and fixtures attached thereto shall be assessed and shown separately
on the assessor’s books. When the surface of the land is owned by
one person and the standing timber trees thereon are owned by another,
the assessors shall determine the relative value of each, and assess the
several owners with the value of their respective interests. When the
surface and standing timber trees are owned by the same person, the
assessors shall ascertain the value of the land, inclusive of the standing
timber trees, and assess the same at such ascertained value.

Whenever a tract of land has been subdivided into lots under the
provisions of section fifty-two hundred and seventeen and fifty-two
hundred and eighteen of the Code or under any other provision of general
law, and plats thereof have been recorded, each lot in such subdivision
shall be assessed and shown separately upon the assessor’s books. If
any such plat shall be recorded in any year after one quinquennial
assessment of lands and before another such assessment, it shall be the
duty of the commissioner of the revenue of the county, district or corpo-
ration in which such land is situated to list each lot contained in such
division separately upon his books.

2. This act shall be in force on and after January first, nineteen.
hundred‘and twenty-five.