Chap. 137.—An ACT to amend and re-enact section 344 of the Tax Code of Vir-
ginia, as amended by an act approved March 25, 1930, in relation to boards of
equalization of real estate assessments. [H B 74]

Approved March 15, 1932

1. Be it enacted by the general assembly of Virginia, That sec-
tion three hundred and forty-four of the tax Code of Virginia, as
amended by an act approved March twenty-fifth, nineteen hundred
and thirty, be amended and re-enacted so as to read as follows:
Section 344. Boards of equalization; appointment; terms, va-
cancies ; compensation ; assistants ; copies of land books.—The circuit
court of each county, or the judge thereof in vacation, and the cor-
poration or hustings court of each city, except the city of Roanoke,
or the judge thereof in vacation, or in the city of Roanoke the court
of law and chancery or the judge thereof in vacation, of if the city have
no corporation or hustings court, then the circuit court of the county
having jurisdiction in such city, or the judge of such court in vaca-

tion, shall, in the year nineteen hundred and thirty-four and_levery
fourt thereafter in the year nineteen hundred and
Fare and every aS thereafter in any such county when
the board of supervisors shall so direct by a resolution approved by a
majority of all the members thereof by a recorded yea and nay vote,
and in any city in the year nineteen hundred and thirty-two and every
fourth year thereafter, may create and appoint for such county or
city a board of equalization of real estate assessments. Every such
board shall be composed of not less than three nor more thap_five
members, who shall be free holders in the county or city for which
they may serve and who shall be selected by the court or judge
from the citizens of such county or city. In every city the terms of
the members of the board of equalization appointed in nineteen hun-
dren and thirty-four and every fourth year thereafter shall expire
on June thirtieth, nineteen hundred and thirty-five and every fourth
year thereafter. In every county, the terms of the members of the
board of equalization appointed in nineteen hundred and thirty-four
and every fourth year thereafter shall expire on December thirty-first,
nineteen hundred and thirty-four and every fourth year thereafter.
In every county and city, the terms of the members of the board of
equalization appointed in nineteen hundred and thirty-two and every
fourth year thereafter, shall begin on July first, nineteen hundred
and thirty-two and every fourth year thereafter, and shall expire on
October thirty-first, nineteen hundred and thirty-two and every fourth
year thereafter. Any vacancy occurring on any board of equaliza-
tion shall be filled for the unexpired term by the authority making the
original appointment.

The members of every board of equalization shall receive per
diem compensation for time actually engaged in the duties of the
board, which per diem compensation shall be fixed by the board of su-
pervisors of the county or the council of the city, as the case may
be, and paid out of the local treasury; provided, however, that the
board of supervisors, of every county and the council of every city
may limit the per diem compensation aforesaid to such number of
days as in its opinion is sufficient for the completion of the work
of the board.

Every board of equalization shall elect one of its members as
chairman and another as secretary. 3

Every board of equalization may employ necessary clerical and
other assistants and may call in advisors and fix their compensation,
subject to the approval of the board of supervisors of the county
or the council of the city, as the case may be. Such compensation
shall be paid out of the local treasury.

Every board of equalization for a county not having a general
reassessment of real estate shall procure for its use from the clerk
of the circuit court of the county the copy of the land book on file
in his office for the current year, if available, otherwise, for the pre-
ceding year, which copy of the land book such board shall return to
such clerk upon the completion of its work. Every board of equali-
zation for a city having need of a copy of the land book for any year
shall procure an existing copy if available for the purpose, otherwise,
the council of such city shall cause a new copy to be made and fur-
nished such board at the expense of the city.