Chap. 65.—An ACT to authorize the governing body of any city having a popula-
tion within certain stated limitations to elect one or more assessors to assess and
equalize real estate assessments in the city, and to prescribe the powers and
duties of the assessors. [H 106]

Approved February 26, 1944

Be it enacted by the General Assembly of Virginia:

1. Section 1. The governing body of any city having a population
of not less than forty thousand nor more than fifty thousand may, in lieu
of any other method prescribed by general law, elect one or more assessors
to assess real estate and equalize real estate assessments in the city every
one, two, three, or four years, as the governing body from time to time
directs, and to that end it may establish a city real estate assessment
office. The term of office of the assessor or assessors shall be as prescribed
by the governing body, which shall also fill any vacancies that occur.

Section 2. The governing body may prescribe the duties of the as-
sessor or assessors insofar as they are not prescribed in this act and fix
his or their compensation, and may provide for such clerical assistance
and other expenses as deemed necessary. All salaries, expenses, and
other costs of the real estate assessment shall be paid out of the city
treasury.

Section 3. During such time as the assessor or assessors elected here-
under are in office, except when kept in office after an assessment for the
sole purpose of equalizing the assessment, all duties imposed and all pow-
ers conferred by law on the commissioner of the revenue with respect to
the assessment of real estate shall be transferred to the assessor or asses-
sors 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 assessment made
by the assessor or assessors and certified to him. Transfers shall be
verified by the commissioner of the revenue.

Section 4. During such time as no assessor or assessors are in office,
or during such time as he or they are kept in office by the governing body
for the sole purpose of equalizing an assessment, the commissioner of the
revenue shall exercise all of the duties imposed and all the powers con-
ferred on him by law with respect to the assessment of real estate.

Section 5. All real estate shall be assessed at its fair market value
as of January first of each year in which assessments are made and the
assessment shall be delivered to the commissioner of the revenue on or
before the thirty-first day of December of such year. It shall not be nec-
essary for the assessor or assessors to prepare a reassessment book but
the records of the assessment may be kept on cards or in such other way
as the governing body prescribes or, in case no such provision is made,
as he or they deem best.

Section 6. The assessor or assessors elected pursuant to this act shall
meet at such times as the governing body of the city prescribes, either in
the year of assessment or in the year following, for the purpose of equaliz-
mg the assessment and for the purpose of hearing all complaints of in-
equalities.

Section 7. Any person aggrieved by any assessment made under the
authority of this act may apply for relief to the corporation or circuit
court of the city im the manner prescribed in section four hundred four-
teen of the Tax Code of Virginia.

Section 8. This act shall not apply to any real estate assessable under
the law by the State Corporation Commission.

Section 9. The adoption of an ordinance by the governing body pur-
suant to this act shall operate to suspend the general law so far as in con-
flict herewith. If no such ordinance is in force on July first of any year
preceding the year prescribed by general law for the reassessment of real
estate in any such city, the judge of the corporation court shall appoint
one or more assessors and a general reassessment shall be had during the
year, under, and in the manner provided by, the general law. In the
event of the exercise of the authority granted hereunder, the governing
body of any such city shall not permit more than three successive years
without reassessment to follow any year of the most recent general re-
assessment of real estate in such city prior thereto.

Section 10. 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.

2. An emergency exists and this act is in force from its passage.