Chap. 31. 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. [H B 22]

Approved January 14, 1937

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

Section 344. The corporation or hustings court of each city,
except the city of Roanoke, containing more than twelve thousand
population 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
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, create
and appoint for such city a board of equalization of real estate assess-
ments; 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 February of any such year.

The circuit court of any county operating under the county executive
form of government, or the judge thereof in vacation, may, in the
year nineteen hundred and thirty-seven and in any year thereafter, if
the board of county supervisors 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. The terms of the members of any such
board so appointed shall expire on December thirty-first of the year
in which they are appointed.

The circuit court of any other 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 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 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
chairman 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
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 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
authorizing or permitting the annual assessment or reassessment or
equalization 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.