Chap. 526.—An ACT to abolish the officers of assessors of lands; to impose upon
commissioners of the revenue all the duties and confer upon such commis-
sioners all the powers heretofore imposed or conferred upon land assessors;
and to provide for the compensation of such commissioners for performing
the additional duties imposed upon them by this act; also to provide for the
general reassessment of lands in cities containing more than 25,000 popula-
tion or’ more. [H B 504]

Approved March 25, 1926.

1. Be it enacted by the general assembly of Virginia, That no
assessor of lands shall hereafter be appointed by any court or judge,
and that the offices of assessors of lands be, and the same are hereby,
abolished.

2. Each commissioner of the revenue shall perform in his county
or city, or in those counties having more than one commissioner of the
revenue, in his district, all the duties heretofore imposed upon assess-
ors of lands, and such commissioners of the revenue are hereby sever-
ally invested with all the powers conferred by law upon assessors of
lands. Such duties shall be performed, and such powers exercised, at
the time or times and in the manner prescribed by law for assessors of
lands. Such commissioners shall receive such compensation for per-
forming the additional duties hereby imposed upon them as may be
approved by the local boards of supervisors or councils or other gov-
erning bodies of cities.

3. Nothing in this act contained shall be construed as affecting
the powers and duties of commissioners of the revenue further than is
herein expressly provided.

4. In cities containing more than twenty-five thousand popula-
tion, according to the last preceding United States census, general
reassessments of lands shall be made by such persons or officers as may
be designated for that purpose by the councils or other governing
bodies of such cities, and the compensation of such persons or officers
shall be prescribed by such councils or other governing bodies, re-
spectively.