Chap. 291.—An ACT to amend and re-enact section 2233 of the Code of Virginia
as amended by an act entitled an act to amend and re-enact section 437 o
the Code of Virginia as heretofore amended, approved Septem per Bis

176}
Approved March 20, 1924.

1. Be it enacted by the general assembly of Virginia, That section
twenty-two hundred and thirty-three of the Code of Virginia, as amended
by an act entitled an act to amend and re-enact section four hundred
and thirty-seven of the Code of Virginia, as heretofore amended,
adopted September ninth, nineteen hundred and nineteen, be amended
and re-enacted so as to read as follows:

Section 2233. When and how assessors 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 cor-
poration 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 im-
provements 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 at least three, and
such additional number, more than three as the councils of either or
both of said cities may deem necessary, not exceeding six, which neces-
sity shall be set forth by proper ordinance or resolution of the said coun-
cils or either of them, as the case may be, and certified to the corporatio
court or the judge thereof in vacation of the city desiring the appoint-
ment of such additional assessors, upon the receipt of which. certified
copy of such ordinance or resolution the said court or judge thereof in
vacation shall proceed to make such additional appointment as the said
council may request; and except, further, that all cities having a popula-
tion of fifteen thousand may have two assessors, and for each county
there shall be as many assessors as there are commissioners of the rev-
enue. Every person appointed an assessor shall be a resident of the
county or corporation and district for which he is appointed. In those
counties in which two or more assessors 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 satisfied that any assessor ap-
pointed under this act will not, or that from any cause he cannot, per-
form 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 Constitution and execute the bond prescribed
by section four hundred and thirty-eight. But this section shall not
apply to the assessment of railway or canal corporations, or of coal or
ae mineral lands, the assessment of which is otherwise provided for
y law.

Any action taken under the provisions of this act by a judge in vaca-
tion 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 Com-
monwealth’s orders are entered.