Chap. 301.—An ACT to amend and re-enact Section 344 of the Tax Code of Vir-
ginia, as heretofore amended, relating to boards of equalization of real estate
assessments. [H B 389]

Approved March 30, 1942

1. Beit 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, 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 moré
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 thereafter, create and ap-
point for such city a board of equalization of real estate assessments. :

The corporation or hustings court of any city containing a population
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 there-
of, by a recorded yea and nay vote, create and appoint for such city a
board of equalization of real estate assessments; 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 board of county supervisors of any county operating under the
county executive form of government may, in the year nineteen hundred!
and forty-two and in any year thereafter, 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 other county, or the judge thereof in vaca-
tion, 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 un-
expired 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 supervisors 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 num-
ber 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 chair-
man 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 re-
assessment 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 com-
pletion 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 As-
sembly of Virginia, authorizing or permitting the annual assessment or
reassessment or equalization of real estate in cities having a population
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 exists and this act is in force from its passage.