Chap. 113.—An ACT to amend and re-enact sections 242, 243, 244 and 247 of the
Tax Code of Virginia, as heretofore amended, relating to re-assessment of
real estate. [S B 144]

Approved March 7, 1932

1. Be it enacted by the general assembly of Virginia, That sec-
tions two hundred and forty-two, two hundred and forty-three, two
hundred and forty-four and two hundred and forty-seven of the tax
Code of Virginia, as heretofore amended, be amended and re-enacted
so as to read as follows:

Section 242. There shall be a general reassessment of real estate
in each of the cities of this Commonwealth in the year nineteen hun-
dred and thirty and every fourth year thereafter; and there may also
be a general re-assessment in the year nineteen hundred and thirty-
two in cities of less than ten thousand population according to the
federal census of nineteen hundred and thirty if the council or other
governing body shall so direct by a majority of all members thereof
by a recorded yea and nay vote, such assessment remaining in force
until the re-assessment is made in the year nineteen hundred and
thirty-four. There may also be a general reassessment of real estate
in the year nineteen hundred and thirty if the board of supervisors
shall so direct by a resolution approved by a majority of all the mem-
bers thereof, by a recorded yea and nay vote, and there shall be such
general reassessment in the year nineteen hundred and thirty-four and
every fourth year thereafter, in each county in this State having a
population of more than five hundred inhabitants per square mile, ac-
cording to the last preceding United States census, and in each county
adjoining any such county, and in each county in this State adjoining
a city in this State having a population of more than one hundred
and fifty thousand inhabitants, according to the last preceding United
States census. Every such general reassessment of real estate in a
city shall be made by such person or persons, or officer or officers, as
may be designated for that purpose by the corporation or husting's
court of the city, or the judge thereof in vacation, or if the city have
no corporation or hustings court, then by the circuit court of the
county having jurisdiction in such city, or the judge of such court in
vacation ; provided, however, that in the city of Suffolk such designa-
tion shall be made by the circuit court of such city, or the judge
thereof in vacation; and provided, further, that in the city of Roan-
oke such designation shall be made by the court of law and chan-
cery of such city, or the judge thereof in vacation. Every such gen-
eral reassessment of real estate in a county required by this section to
have the same shall be made by such person or persons, or officer or
officers, as may be designated for that purpose by the circuit court of
the county, or the judge thereof in vacation. The compensation of
such person or persons, or officer or officers, in cities shall be pre-
scribed by the councils or other governing bodies of stch cities re-
spectively. Such compensation shall be paid out of the city treasuries.
The compensation of such person or persons, or officer or officers, in
counties required by this section to have general reassessments, shall
be prescribed by the boards of supervisors of such counties, respect-
ively, and shall be paid out of the county treasury.

Nothing in this act shall be construed as affecting any designation
heretofore made by any city council, of persons or officers to make
the general reassessment of real estate in such city for the year nine-
teen hundred and thirty, under the provisions of section two hundred
and forty-nine of the tax Code of Virginia, but such persons or of-
ficers so designated shall conform to sections two hundred and forty-
four and two hundred and forty-seven of the tax Code of Virginia, as
hereby amended.

Section 243. The department of taxation, before the first day of
January of any year in which there is to be a general reassessment
of real estate in any county, or city, under any provisions of the tax
Code of Virginia, shall prescribe, prepare and furnish proper forms
for the use of the cities and counties making general reassessments
of real estate under the provisions of the preceding section ; provided,
however, that any city or county desiring to avail itself of the bene-
fits of this section shall notify the department of taxation of such
desire at least six months prior to the first day of January, of the
year when there will be a general reassessment in such city or county.
Nothing in this section shall be construed to prohibit any city from
prescribing forms for its use in making such general reassessments,
the cost thereof to be paid out of the city treasury.

Section 244. The person or persons, or officer or officers, desig-
nated under the provisions of section two hundred and forty-two
shall, as soon as practicable after the first day of January in the
year for which they are appointed to serve, proceed to examine all
lands and lots assessable by him, or them, with the improvements and
buildings thereon, within his or their city or county, 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.

Section 247. As soon as the person or persons, or officer or of-
ficers, designated under the provisions of section two hundred and
forty-two shall have completed the reassessment in his or their city
or county, he or they shall make two copies thereof, in the form in
which the land books are made out, and shall certify on oath that no
real estate assessable by him or them is omitted, and that there are
no errors on its face. Such person or persons, or officer or officers,
designated as aforesaid, shall file the original of such reassessment
in the office of the clerk of the court of the city or county in which
deeds are admitted to record, who shall preserve the same in his
office; and he or they shall deliver one copy of such reassessment to
the commissioner of the revenue of the city or county, and one copy
to the local board of equalization of such city, or county. Such per-
son or persons, or officer or officers, shall also at the same time for-
ward to the department of taxation a copy of the recapitulation sheets
of such reassessment. In every city and county the person or persons,
or officer or officers, making such reassessment shall complete the
same and comply with this section not later than December thirty-
first of the year of such reassessment, and where such assessment is
made in the year nineteen hundred and thirty-two complete the same
and comply with this section not later than July first, nineteen hun-
dred and thirty-two. In cities having an additional court for the record-
ation of deeds, one extra copy of such reassessment, embracing real
estate the conveyance of which is required to be recorded in the clerk’s
office of such additional court, shall be made and filed in such clerk’s
office.

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