Chap. 64.——An ACT to amend an act entitled, “An act to provide for the as-
sessment of real estate in cities containing 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 as-
sessor 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 as-
sessment and equalization of assessments of real estate in cities containing
more than one hundred and seventy-five thousand inhabitants”, by adding
two new sections thereto numbered 2a and 2b, in relation to forms and
records used in making assessments of real estate in such cities, the form and
contents of land books, the preparation and furnishing to said assessor or
assessors reports of deeds for the partition and conveyance of real estate,
deeds of trust and mortgages on said property, judgments and decrees for
the partition or recovery of real estate and real estate devised by will, by
clerks of courts in which such deeds, mortgages, judgments and decrees. are
‘recorded in such cities, and to repeal the provisions of Sections 267 and
268 of the Tax Code of Virginia, as heretofore amended, insofar as they
relate to cities containing more than one hundred and seventy-five thousand
inhabitants and all other acts or parts of acts in conflict with this act.

[H B 275]
Approved March 4, 1938

1. Be it enacted by the General Assembly of Virginia, That an
act entitled an act to provide for the assessment of real estate in cities
containing more than one hundred and seventy-five thousand inhabi-
tants; 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 in-
habitants be amended by adding thereto two new sections numbered
two-a and two-b, which new sections shall read as follows:

Section 2a. The assessor or assessors, elected pursuant to this
act shall prescribe the forms and other records for use in making
assessments and upon the completion thereof, enter such assessments
in a land book, the form and contents of which shall be prescribed by
him or them and may be changed from time to time as may be
deemed necessary so to do. The said assessor or assessors shall also
make such number of copies of said land book as said council may
prescribe, All real estate owned by white persons and all real estate
owned by colored persons, if known, shall be so designated on said
land book. The original of said land book shall be kept and preserved
in the office of the said assessor or assessors and such copies thereof
as shall be made shall be disposed of as said council may direct and
upon such conditions as it may prescribe; provided, however, that
the department of taxation shall at all times have access to the land
books kept and preserved in the office of the said assessor or assessors.

- Section 2-b. The clerks of courts in such cities, in which deeds
are admitted to record, shall report daily to the said assessor or asses-
sors on forms prepared by said clerks, all deeds for the partition
and conveyance of real estate which have been admitted to record in
their offices the preceding day, which report shall state the date of
the deed, when admitted to record, the names of the grantor and
grantee and whether the grantee is white or colored, if known, the
quantity of property conveyed, the specified value thereof and a de-
scription of the same. They shall also report daily to said assessor
or assessors on said forms, all deeds of trust and mortgages on real
estate made to secure the payment of debts which have been admitted
to record in their office the preceding day; such report shall state
the date of the deed of trust or mortgage, when admitted to record,
the name of the grantor and grantee, and the amount of the debt
secured thereby, and a description of the propery conveyed in such
deed of trust or mortgage.

The clerks of the courts in such cities, in which judgments are
required to be docketed, shall report daily to said assessor or assessors
on said forms all judgments and decrees for the partition or recovery
of real estate which have been rendered and all real estate devised
by will, which have been recorded in their offices the preceding day,
which report shall state the date of the decree, the real estate which
is the subject of partition and between whom and in what proportion
it is divided and the date of the will containing the devise, when
admitted to record, the names of the devisor and devisee and the
description of the real estate devised.

2. Be it further enacted by the General Assembly of Virginia,
That sections two hundred and sixty-seven and two hundred and
sixty-eight of the Tax Code of Virginia, as heretofore amended,
insofar as they relate to cities containing more than one hundred and
seventy-five thousand inhabitants, be and the same are hereby repealed,
and all other acts or parts of acts in conflict with this act are, to
the extent of such conflict, hereby repealed.