Chap. 204.—An ACT to amend and re-enact Section 247 of the Tax Code of Vir-
ginia, relating to the reassessment of real estate. [S B 171]

Approved March 23, 1946

Be it enacted by the General Assembly of Virginia:

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

Section 247. As soon as the person or persons, or officer or offi-
cers, designated under the provisions of section two hundred forty-two
shall have completed the reassessment in his or their city or county, he
or they shall make two copies thereof, in the form in which the land
books are made out, and shall certify on oath that no real estate assess-
able by him or them is omitted, and that there are no errors on its face.
Such person or persons, or officer or officers, designated as aforesaid,
shall file the original of such reassessment in the office of the clerk of
the court of the city or county in which deeds are adnutted to record, who
shall preserve the same in his office; and he or they shall deliver one
copy of such reassessment to the commissioner of the revenue of the
city or county, and one copy to the local board of equalization of such
city, or county. Such person or persons, or officer or officers, shall also
at the same time forward to the department of taxation a copy of the
recapitulation sheets of such reassessment. In every city and county
the person or persons, or officer or officers, making such reassessment
shall complete the same and comply with this section not later than De-
cember thirty-first of the year of such reassessment provided that the
judge of any court in the clerk’s office of which the original of such
reassessment is required to be filed may, for good cause, extend the
time for completing such reassessment and complying with this section
for a period not exceeding sixty days from the thirty-first day of De-
cember of the year of such reassessment. In cities having an additional
court for the recordation of deeds, one extra copy of such reassessment,
embracing real estate the conveyance of which is required to be recorded
in the clerk’s office of such additional court, shall be made and filed in
such clerk’s office.