Chap. 146.—An ACT to authorize the councils or other governing bodies of certain
cities to provide for the annual assessment and equalization of assessments of
real estate in such cities. [H B 277]

Approved March 9, 1942

1. Be it enacted by the General Assembly of Virginia, as follows:

Section 1. In any city of the Commonwealth adjoining a county
having a density of population of more than one thousand per square
mile according to the last preceding United States census, the council or
other governing body, hereinafter referred to as the council, may, in lieu
of the method now prescribed by general law, provide for the annual
assessment and equalization of assessments of real estate for local taxa-
tion, and to that end may establish a city real estate assessment office and
elect an assessor to assess such real estate for taxation and to equalize
such assessments. The term of such assessor shall be as prescribed by
the council. The assessor shall serve at the will of the council. Any
vacancy shall be filled by the council.

Section 2. The council may prescribe the duties of such person in
so far as they are not prescribed by this act and fix his compensation,
and may provide for such clerical assistance and other expenses as in
the opinion of the council may be necessary. All salaries, expenses and
other costs of the real estate assessment office shall be paid out of the
city treasury.

Section 3. All duties imposed and all powers conferred by law on
the commissioner of the revenue with respect to the assessment of real
estate shall be transferred to the assessor elected pursuant to this act,
except that the commissioner of the revenue shall continue to prepare the
land book and make disposition of the copies thereof as required by law.
The land book shall be prepared by the commissioner of the revenue on
the basis of the assessments made by the assessor and certified to him.
Transfers shall be verified by the commissioner of the revenue.

Section 4. All real estate shall be assessed at its fair market value
as of January first of each year by such assessor, and taxes for each year
on such real estate shall be extended by the commissioner. of the revenue
on the basis of the last assessment made prior to such year, subject to
such changes as may have been lawfully made.

Section 5. Any person aggrieved by any assessment made undet
the authority of this act may apply for relief to the corporation court of
the city, in the manner prescribed by section four hundred and fourteer
of the Tax Code of Virginia.

Section 6. This act shall not apply to the assessment of ainy real
estate assessable under the law by the State Corporation Commission.

Section 7. All acts and parts of acts relating to the assessment of
real estate in cities not in conflict with the provisions of this act, shall
apply to the assessments made pursuant to this act.

_ 2. An emergency exists, and this act is in force from its passage.