Chap. 29.—An ACT to amend and re-enact section 242 of the Tax Code of Vir-
ginia, as heretofore amended, in relation to general reassessments of real estate.

[H B 32]
Approved February 17, 1934

I. Be it enacted by the General Assembly of Virginia, That section
wo hundred and forty-two of the Tax Code of Virginia, as heretofore
amended, be amended and re-enacted so as to read as follows:

Section 242. General reassessments of real estate in cities, and in
certain counties.—There shall be a general reassessment of real estate
in the year nineteen hundred and thirty-four and every fourth year
thereafter in each of the cities of this Commonwealth containing more
than twelve thousand population according to the last preceding United
States census.

There may be a general reassessment of real estate in the year nine-
teen hundred and thirty-four in any city of this Commonwealth con-
taining twelve thousand or less population according to the last pre-
ceding United States census if the council or other governing body shall
so direct by a resolution approved by a majority of all of the members
thereof, by a recorded yea and nay vote; and there shall be a general
reassessment of real estate in the year nineteen hundred and thirty-
eight and every fourth year thereafter in each city of this Common-
wealth containing twelve thousand or less population according to the
last preceding United States census.

There may also be a general reassessment of real estate in any
county in this State in the year nineteen hundred and thirty-iour, and
every fourth year thereafter, if the board of supervisors shall so direct
by a resolution approved by a majority of all of the members thereof,
by a recorded yea and nay vote, and there shall be such general reassess-
ment in the year nineteen hundred and thirty-eight and every fourth
year thereafter, in each county in this State having a population of more
than five hundred inhabitants per square mile, according to the last pre-
ceding 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 inhab-
itants, 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 desig-
nated for that purpose by the corporation or hustings 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 jurisdic-
tion in such city, or the judge of such court in vacation; provided,
however, that in the city of Suffolk such designation shall be made by
the circuit court of such city or the judge thereof in vacation; and pro-
vided further, that in the city of Roanoke such designation shall be made
by the court of law and chancery of such city, or the judge thereof in
vacation; and provided further that in the city of Hopewell such desig-
nation shall be made by the circuit court of such city, or by the judge
thereof in vacation, as soon as practicable after February first of such
year.

Every such general reassessment of real estate in a county required
or authorized 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 vaca-
tion.

The compensation of such person or persons, or officer or officers,
in cities shall be prescribed by the councils or other governing bodies
of such cities, respectively. 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, respectively, and shall be paid out of the county treasuries:
provided that the compensation of any such person or persons already
appointed by such court or judge in such of the counties aforesaid as
shall not so provide for a general reassessment of real estate in the year
nineteen hundred and thirty-four, and who shall have begun his or their
work, shall be such amount as the several boards of supervisors of such
counties shall deem right. The persons appointed under the authority
of this act, shall be freeholders in the county or city for which they may
serve, and shall be selected by the court or judge from the citizens of
such county or city. If at any time the court, or judge in vacation, shall
be satisfied that any assessor appointed under this act, will not, or from
any cause cannot perform the duties devolved on him, the court, or judge
in vacation, may wholly supersede him and appoint another in his place.
The provisions of this section as to the appointment and/or removal
of assessors, shall apply to any appointments heretofore or hereafter
made.

Nothing contained in the provisions of this section shall be con-
strued as repealing or amending any provision of law authorizing or
permitting the annual assessment and/or reassessment of real estate in
cities having a population of more than one hundred thousand.

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