An Act to amend and reenact § 46.1-299, as amended, of the Code of Virginia, relating to devices signalling intention to turn or stop and rules therefor.
Volume 1968 Law 99
Law Body
Chap. 211.—An ACT to authorize the council or other governing body of any city
having a population of not less than sixty-five thousand nor more than ninety-
thousand, according to the last preceding United States census, to provide for
the annual assessment and equalization of assessments of real estate, in lieu of
the method now prescribed by law. ; [S 221]
Approved March 14, 1944
Be it enacted by the General Assembly of Virginia:
1. Section 1. In any city having a population of not less than sixty-
five thousand nor more than ninety thousand, the council or other govern-
ing body, hereinafter referred to as the council, may in its discretion, in
lieu of the method now prescribed by law, provide for the annual assess-
ment and equalization of assessments of real estate for local taxation, and
to that end may request the Law and Chancery Court of such city, to
appoint not more than three persons to assess such real estate and to
equalize such assessments. Upon such request the court or the judge
thereof in vacation, with the approval of the council shall appoint for the
purpose the number of persons as may be contained in such request, not
to exceed three, who shall not be regularly employed by the city in any
capacity other than that connected with or incident to the city’s real estate
assessment office. The person or persons so appointed may be removed
at any time by the judge of said court for malfeasance, misfeasance or
nonfeasance in office. Vacancies occurring in such offices shall be filled
for the unexpired term by the judge of said court with the approval of
the council.
Section 2. The council may prescribe the terms of office and the
duties of such person or persons, so elected or appointed, in so far as they
are not prescribed by this act, and fix their compensation, and may pro-
vide for such clerical assistance and other expenses as may be necessary
in the opinion of such council for the efficient functioning of the city’s
real estate assessment office. All salaries, expenses and other costs thus
incurred shall be payable out of the city treasury. Nothing in this or
the preceding section contained shall be construed as prohibiting any
assessor so elected or appointed from performing any other duty con-
nected with or incident to the city’s real estate assessment office and being
compensated by the city for the performance of such services.
Section 3. In any city acting under this act, all duties imposed and
all powers conferred by law on the commissioner of the revenue with
respect to the valuation and the assessment of real estate shall be trans-
ferred to the assessor or assessors appointed 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 conimissioner of revenue.
Section 4. All real estate shall be assessed at its fair market value as
of January first of cach 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,
subject 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 any city court of record of
the city wherein 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. 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 any assessments made pursuant to this act.
Section 8. The council may at the expiration of the term of office
of the assessors abolish the permanent board of assessors and revert to
the method then provided by law for the assessment of real property.
Section 9. An emergency existing, this act shall take effect as of the
time of its passage.