Chap. 237.——-An ACT to provide for continuing boards of real estate assessments
in certain counties; to prescribe their powers, duties and qualifications, and to
fix their compensation; to prohibit the members of such board from participating
in primaries and elections, under certain conditions; and to provide certain
remedies. [H B 457]

Approved March 14, 1942

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

Section 1. Any county which has a population of more than thirty-
five thousand inhabitants and which adjoins two cities having populations
of not less than fifty thousand inhabitants each, according to the last
preceding United States census, shall have a continuing board of real
estate assessments. Such board shall be composed of three members, who
shall be resident freeholders of the county, and shall be appointed by the
circuit court of the county, or the judge thereof in vacation. The members
of the said board shall be appointed for the terms of two, three and four
years respectively, said terms beginning March fifteenth, nineteen hun-
dred and forty-two; and upon expiration of the said respective terms,
the members of said board shall thereafter be appointed for a term of
four years from the expiration date of the first appointments hereunder.
The first appointments hereunder shall be made on or before the fifteenth
day of March, nineteen hundred and forty-two. The said board shall meet
annually at the court house of the county, or at such other place as may
be designated by the board of supervisors of said county, on the fifteenth
day of March, of each year, beginning in the year nineteen hundred and
forty-two, and continue in session until its work is completed for that
year, not later, however, than the fifteenth day of May.

Ihe board of supervisors of the county may prescribe the duties of
such board in so far as they are not prescribed by this act and fix their
compensation, not to exceed the sum of ten dollars per day for each of
the members of said board, and may provide for such clerical assistance
and other expenses as may be necessary, in the opinion of such board of
supervisors. All salaries, expenses and other costs of the county real
estate assessment board shall be payable out of the county treasury.

Section 2. The board appointed pursuant to this act shall have all
of the duties vested and imposed by general law upon persons appointed
cHS. 237, 238] ACTS OF ASSEMBLY 347

to assess or reassess real property, upon boards of equalization of real
estate assessments, and, insofar as annual assessments of real estate dre
concerned, upon commissioners of the revenue, except that the commis-
sioner of the revenue shall continue to prepare the land book and make
disposition of the copies thereof as required by law. The land books shall
be prepared by the commissioner of the revenue on the basis of the
assessments made by the assessors and certified to him. Transfers shall
be verified by the commissioner of the revenue.

Section 3. All real estate shall be assessed at its fair market value
as of January first of each year by such board of assessors, 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 4. Any person aggrieved by any assessment made under the
authority of this act may apply for relief to the circuit court of such
county, in the manner prescribed by section four hundred and fourteen
of the Tax Code of Virginia. ,

Section 5. This act shall not apply to the assessment of any real
estate assessable under the law by the State Corporation Commission.

Section 6. No person serving as a member of the board herein
created shall be eligible to participate as a candidate in any primary or
general or special election which may be held in any year in which he has
served as a member of such board.

Section 7. An emergency existing this act shall be in force from its
passage.