Chap. 323.-An ACT to amend and re-enact section 344 of the Tax Code of
Virginia, as heretofore amended, relating to boards of equalization of real
estate assessments. [fH B 203]

Approved March 29, 1934

1. Be it enacted by the General Assembly of Virginia, That section
three hundred and forty-four of the Tax Code of Virginia, as hereto-
fore amended, be amended and re-enacted so as to read as follows:

Section 344. The corporation or hustings court of each city, ex-
cept the city of Roanoke, containing more than twelve thousand popula-
tion according to the last preceding United States census, and the court
of law and chancery of the city of Roanoke, or the judge of any such
court in vacation, shall, in the year nineteen hundred and thirty-four
and every fourth year thereafter, create and appoint for such city a
board of equalization of real estate assessments.

The corporation or hustings court of any city containing a popula-
tion of twelve thousand or less according to the last preceding United
States census, and if any such city has no corporation or hustings court,
then the circuit court having jurisdiction therein, or the judge of any
such court in vacation, may, in the year nineteen hundred and thirty-
four and every fourth year thereafter, if the council or other govern-
ing body shall so direct by a resolution approved by a majority of all
of the members thereof, by a recorded yea and nay vote, create and
appoint for such city a board of equalization of real estate assessments :
provided, however, that for the city of Hopewell, such board shall be
appointed by the circuit court of said city, or by the judge thereof in
vacation, as soon as may be practicable after the first day of F ebruary
of any such year.

The circuit court of any county, or the judge thereof in vacation,
may, in the year nineteen hundred and thirty-four and every fourth
year thereafter, if the board of supervisors or other governing body
thereof shall so direct by a resolution approved by a majority of all its
members by a recorded yea and nay vote, create and appoint for such
county a board of equalization of real estate assessments.

Every such board shall be composed of not less than three nor more
than five members, who shall be freeholders 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 hundred
and thirty-four and every fourth year thereafter shall expire on June
thirtieth, nineteen hundred and thirty-five and every fourth year there-
after. 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 equalization 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 the time actually engaged in the duties of the board,
which per diem compensation shall be fixed by the board of super-
visors 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 chair-
man and another as secretary.

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 re-
assessment 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 preceding
year, which copy of the land book such board shall return to such clerk
upon the completion of its work. Every board of equalization 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 furnished such
board at the expense of the city. :

Nothing contained in the provisions of this section shall be con-
strued as repealing or amending any provisions of existing law author-
izing or permitting the annual assessment or reassessment or equaliza-
tion of real estate in cities having a population of over one hundred
thousand according to the last United States census.

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