An Act to amend and reenact § 46.1-299, as amended, of the Code of Virginia, relating to devices signalling intention to turn or stop and rules therefor.
Volume 1968 Law 99
Volume | 1936 |
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Law Number | 261 |
Subjects |
Law Body
Chap. 261.—An ACT to provide for the assessment of real estate in cities con-
taining more than one hundred and seventy-five thousand inhabitants; to
transfer to the assessor or assessors to be provided for pursuant to this act,
the duties of the commissioner of revenue in respect to the assessment of real
estate; to authorize such assessor or assessors to make up the land books in
such cities and to extend the taxes thereon; and to repeal all provisions of
law relative to the assessment and equalization of assessments of real estate
in cities containing more than one hundred and_ seventy-five thousand
inhabitants. [S B 320]
Approved March 25, 1936
Be it enacted by the General Assembly of Virginia:
1. That in cities containing more than one hundred and seventy-five
thousand inhabitants, according to the last preceding United States
census, the council or other governing body of such cities, may in lieu
_of the method now prescribed by law, provide for the annual assess-
ment of real estate for local taxation, and to that end, may elect one
or more persons to assess such real estate for taxation, and the coun-
cil or other governing body in such cities may prescribe the duties
of such person or persons and fix his or their compensation, which shall
be paid out of the local treasury; and such council or other governing
body may likewise provide for such clerical assistants and other ex-
penses that may be properly incident thereto.
2. All duties now devolved upon the commissioner of revenue
with respect to the assessment of real estate and making up the land
books in such cities, shall be transferred to and devolved upon the
assessor or assessors to be appointed pursuant to this act. All such
real estate shall be assessed at its fair market value, and taxes for each
year on such real estate shall be extended by such assessor or assessors
on the basis of the last assessment made prior to such year, subject to
such changes as may have been lawfully made.
3. Any person or any such city aggrieved by any such assessment,
may apply for relief to the hustings or corporation courts of such city,
within one year from the thirty-first day of December of the year in
which such assessment is made, and the procedure in such cases shall
be in the manner prescribed by section four hundred and fourteen of
the Tax Code of Virginia.
4. This act shall not apply to the assessment of any real estate
assessable under the law by the State Corporation Commission.
5. The act entitled “An act to provide for the assessment and the
equalization of the assessment of real estate in cities containing more
than one hundred and seventy thousand inhabitants,’ approved March
tenth, nineteen hundred and thirty-two, and all provisions of law relat-
ing to the equalization of real estate assessments insofar as the same
are applicable in cities containing more than one hundred and seventy-
five thousand inhabitants according to the last preceding United States
census are hereby repealed, and all other acts or parts of acts in con-
flict with this act, are to the extent of such conflict, hereby repealed.