Chap. 234.—An ACT to amend an act entitled} “An act to provide for the assess-
ment 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 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.”, by adding two new sections thereto numbered 2-a and 2-b, 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 tc
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 339]

Approved March 14, 1942

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 con-
transfer to the assessor or assessors to be provided for pursuant to thi:
act, the duties of the commissioner of revenue in respect to the assess-
ment 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 assess-
ments of real estate in cities containing more than one hundred and
seventy-five thousand inhabitants be amended by adding thereto two new
sections numbered two-a and two-b, which new sections shall read as
follows:

Section 2-a. 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; pro-
vided, 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 asses-
sor 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 assessors 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 pre-
ceding 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 description 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 ad-
mitted to record, the name of the grantor and grantee, and the amount of
the debt secured thereby, and a description of the property conveyed in
such deed of trust or mortgage. ,

The clerks of the courts in such cities, in which judgments are re-
quired 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
nave 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 parti-
ion 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.
cus. 234, 235, 236] ACTS OF ASSEMBLY 345

2. Beit 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. ,

3. An emergency existing this act shall be in force from its pas-
sage.