Chap. 378.—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 assess-

_ ments. [H B 162]
Approved April 1, 1940

1. 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. Boards of equalization; appointment; terms; vacan-
cies; compensation; assistants; copies of land books.—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 there-
after, create and appoint for such city a board of equalization of real
estate assessments.

The corporation or hustings court of any city containing a popu-
lation 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 execu-
tive 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 county, or the judge thereof in vacation,
may, in the year nineteen hundred and forty and in any year there-
after, 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. 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.

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. 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 time actually engaged in the duties of the board,
which per diem compensation shall be fixed by the board of super-
visors or other governing body 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 or other governing body 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 or other governing
body 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, or of
any act passed at the nineteen hundred and forty session of the General
Assembly of Virginia, authorizing or permitting the annual assessment
or reassessment or equalization of real estate in cities having a popula-
tion of over one hundred thousand according to the last United States
census, or any such law or act authorizing or directing any county
adjoining a city having a population of not less than one hundred
thousand nor more than one hundred and fifty thousand according to
the last United States census to establish a continuing board of
equalization of real estate assessments.

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