Chap. 34.——An ACT to amend and re-enact sections 242 and 243 of the Tax

Code of Virginia, as amended, in relation to general reassessments of real
estate. [H B 114]
Approved February 17, 1936

1. Be it enacted by the General Assembly of Virginia, That sections
two hundred and forty-two and two hundred and forty-three of the
Tax Code of Virginia, as 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
nineteen hundred and thirty-four in any city of this Commonwealth
containing twelve thousand or less population according to the last
preceding 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 Com-
monwealth 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 any year if the board of supervisors or other
governing body shall so direct by a resolution approved by a majority
of all the members thereof, by a recorded yea and nay vote, provided,
however, that no such general reassessment shall be had oftener than
once in every four years except as hereinafter provided; and there
shall be such general reassessment in the year nineteen hundred and
forty 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 preceding United States census, and in each
county adjoining any such county; and there shall be such general
reassessment in the year nineteen hundred and thirty-eight and every
fourth year thereafter, in each county in this State adjoining a city in
this State having a population of more than one hundred and fifty
thousand inhabitants, 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
provided 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 designation 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
vacation.

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 or
other governing bodies 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.

Section 243. The department of taxation, before the first day of
January of any year in which there is to be a general reassessment
of real estate in any county, or city, under any provisions of the Tax
Code of Virginia, shall prescribe, prepare and furnish proper forms
for the use of the cities and counties making general reassessment of
real estate under the provisions of the preceding section; provided,
however, that any city or county desiring to avail itself of the benefits
of this section shall notify the department of taxation of such desire
at least six months prior to the first day of January, of the year when
there will be a general reassessment in such city or county. Nothing
in this section shall be construed to prohibit any county or city from
prescribing and preparing forms for its use in making such general
reassessments, the cost thereof to be paid out of the county or city
treasury.

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