Chap. 345.—An ACT to authorize the board of supervisors or other governing body
- of any county adjoining any city in this State having a population of more than
one hundred and ninety thousand, according to the latest preceding United States
census, or any county which has an area of less than seventy square miles of
highland, to provide for the annual assessment of the real estate in such county,

by assessors appointed for the purpose, by such board or governing body; to
prescribe the duties of such assessors and provide for their compensation; and to
prescribe certain duties of the commissioners of the revenue for such counties.

[H B 425]
Approved March 31, 1942

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

Section 1. The board of supervisors or other governing body. of
any county adjoining any city within this State having a population of
more than one hundred and ninety thousand, according to the latest pre-
ceding United States census, or any county which has an area of less
than seventy square miles of highland, may, in lieu of the method now
prescribed by law, provide for the annual assessment and equalization of
assessments of real estate in such county, for local taxation, and to that
end may establish a real estate assessment office and elect one or more per-
sons to assess such real estate for taxation and to equalize such assess-
ments. The term or terms of such assessor or assessors shall be as pre-
scribed by such board of supervisors, or other governing body. The
assessor or assessors shall be removable by such board or governing body
for malfeasance, misfeasance or non-feasance in office. All vacancies shall
be filled by such board of supervisors or governing body for the unex-
pired term.

Section 2. The board of supervisors or other governing body of any
such county may prescribe the duties of such assessor or assessors in so
far as they are not prescribed by this act, and fix his or their compensation,
and may provide for such clerical assistance and other expenses as may be
necessary, in the opinion of such board or governing body. All salaries,
expenses and other costs of the real estate assessment office shall be pay-
able out of the county treasury.
Section 3. In any county operating under this act, all duties im-
posed and all powers conferred by law on the commissioner of the reve-
nue with respect to the assessment of real estate shall be transferred to and
vested in the assessor or assessors 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 or assessors 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 or 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, sub-
ject to such changes as may have been lawfully made.

Section 5. Any person aggrieved by any assessment made under
the authority of this act may apply for relief to the circuit court of the
county in which such assessment was made, in the manner prescribed by
section four hundred and fourteen of the Tax Code of Virginia.

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

Section 7. The board of supervisors or other governing body of
any such county may act under this act in and for the year nineteen hun-
dred and forty-two as well as for succeeding years, and may provide that
such action under this act in and for the year nineteen hundred and
forty-two shall be in lieu of the general reassessment and equalization of
real estate which would otherwise be had in such county under now exist-
ing law in the year nineteen hundred and forty-two ; and in case any per-
son or persons shall have been already appointed under now existing law
to make a general reassessment of real estate in such county in the year
nineteen hundred and forty-two their terms shall expire on the taking
of action under this act by the board of supervisors or other governing
body of such county, and for services already performed such board of
supervisors or other governing body shall compensate such person or per-
sons by providing for the payment to them of such sum as it may deem
right.