Chap. 189.—An ACT to provide for the annual assessment and equalization of as-
sessments of real estate in certain counties, by boards of real estate assess-
ments; to provide for the appointment of the members of such boards and their
terms of office; to prescribe their powers and duties, and provide for their com-
pensation ; and to prescribe remedies for persons aggrieved by any such assess-
ments. [S B 162]

Approved March 15, 1946

Be it enacted by the General Assembly of Virginia:

1. Section 1. Any county adjoining a county having a density
of population of one thousand or more per square mile, according to
the last preceding United States census, may have a board for the annual
assessment and equalization of assessments of the real estate in such
county, such board to be composed of three resident freeholders of the
county, one of whom shall be designated as the land assessor and the
other two as advisory members of the board, all of whom shall be ap-
pointed by the judge of the circuit court of the county, for such terms
as the board of supervisors may by ordinance prescribe, and shall be
removable for cause.

The land assessor shall be a full time member, and his salary shall
be fixed by the board of supervisors, and each of the advisory members
shall be paid twelve dollars per day for the number of days actually
employed by him in the performance of his duties, but in no event to
exceed, in any year, the maximum number of days prescribed by the
board of supervisors, such salary and compensation, and all other costs
and expenses incident to the work of such board, to be paid out of the
county treasury.

Section 2. The land assessor, and the board as a body, shall have
authority and shall be charged with duties similar to the authority con-
ferred and the duties imposed upon persons appointed under general
law, for the assessment or re-assessment of real estate, and the equalli-
zation of real estate assessments, and, in so far as the annual assessment
of real estate is concerned, upon the commissioner of the revenue, except
that the commissioner of the revenue shall continue to prepare the county
land books and make disposition of the copies thereof, as required by
general law, which land books shall be made on the basis of the assess-
ments made and certified to him by the land assessor appointed under
the provisions of this act, and shall verify all transfers made by him.

Section 3. All real estate shall be assessed by such board, on the
same basis as real estate is required to be assessed under general law,
as of the first day of January of each year, and the commissioner of the
revenue shall extend the taxes or levies thereon for each year, on the
basis of the assessments for the preceding year, subject to such changes
as may be made by said board.

Section 4. Each owner of any real estate assessed by the board
shall be notified in writing by the board of its action on the assessment
of his property and such notice shall show the increase or decrease, if
any, in the assessment thereof. He shall at the same time be notified of
a date not less than ten days in advance of the date of mailing or sending
such notice of the time and place at which he may appear before the
board and show such reasons as he can for an assessment of his property
different from that made by the board.

Section 5. Any person aggrieved by an assessment made by any
such board, may apply for relief, to the circuit court of the county, in
the manner prescribed by law for relief from erroneous or improper
assessments of real estate.

Section 6. This act shall have no application to real estate re-
quired by law to be assessed by the State Corporation Commission.

2. This act shall be in force on and after January one, nineteen
hundred forty-seven.