Chap. 402.—An ACT to amend and re-enact Section 344 of the Tax Code of Vir-
ginia, as amended, relating to boards of equalization of real estate assessments.

[fH 313]
Approved March 31, 1944

Be it enacted by the General Assembly of Virginia:

1. That section three hundred forty-four of the Tax Code of Vir-
ginia, as amended, be amended and re-enacted, as follows:

Section 344. Board of equalization ; appointment; terms; vacancies ;
compensation; assistants; copies of land books.—The corporation or
hustings court of each city, except the city of Roanoke, containing more
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 thirty-four and every fourth year thereafter, create and appoint
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 thirty-four and every
fourth year thereafter, if the governing body so directs by a resolution
approved by a majority of all of its members, by a recorded yea and nay
vote, create and appoint for the city a board of equalization of real estate
assessments ; provided that for the city of Hopewell the board shall be
appointed by the circuit court of that city, or by the judge in vacation, as
soon as practicable after the first day of February of any such year; and
provided that in any city of the second class, if the governing body so
directs by a resolution approved by a majority of all of its members, by a
recorded yea and nay vote, the board may be appointed by the corporation
court of the city or if any such city has no corporation or hustings court
then the circuit court having jurisdiction therein or the judge in vacation
as soon as practicable after March one of any year.

The board of county supervisors of any county operating under the
county executive form of government may, in the year nineteen hundred
forty-two and in any year thereafter, create and appoint for the county a
board of equalization of real estate assessments. The terms of the mem-
bers of any 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 in vacation may, in
the year nineteen hundred forty and in any year thereafter, if the govern-
ing body thereof so directs by a resolution approved by a majority of all
its members by a recorded yea and nay vote, create and appoint for the
county a board of equalization of real estate assessments. The terms of
the members of any 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 are to serve and who shall be selected by the court or judge from the
citizens of the county or city. In every city the terms of the members
of the board of equalization appointed in nineteen hundred thirty-four
and every fourth year thereafter shall expire on June thirtieth, nineteen
hundred thirty-five and every fourth year thereafter. Any vacancy
occurring on any board of equalization shall be filled for the unexpired
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, to be
fixed by the governing body of the county or city and paid out of the local
treasury ; provided that the governing body of every county and of every
city may limit the per diem compensation to such number 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, and may employ necessary clerical and
other assistants and call in advisors and fix their compensation, subject to
the approval of the governing body of the county or city, to 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, and the
board shall return the land book to the clerk upon the completion 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 governing body of the city shall cause a new copy
to be made and furnished the board at the expense of the city.

Nothing contained in the provisions of this section shall be construed
as repealing or amending any provisions of existing law, or of any act
passed at the nineteen hundred forty session of the General Assembly,
authorizing or permitting the annual assessment or reassessment or equali-
zation 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 popula-
tion of not less than one hundred thousand nor more than one hundred
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.