Chap. 236.—An ACT to amend and reenact Section 5 of Chapter 289 of the Acts
of Assembly of 1934, approved March 28, 1934, which provided a charter for
the town of Richlands, the section relating to election of council. {H 350]

Approved March 13, 1948

Be it enacted by the General Assembly of Virginia:
1. That section five of chapter two hundred eighty-nine of the
Acts of Assembly of nineteen hundred thirty-four, approved March
twenty-eight, nineteen hundred thirty-four, be amended and
reenacted as follows:

Section 5. In the town, there shall be elected on the second
Tuesday in June, nineteen hundred forty-eight, and every two years
thereafter, one elector of the town, who shall be denominated the
Mayor, to hold office for two years, and six other electors, who shall
be denominated the councilmen of the town, and the three of such
councilmen who shall receive the lowest number of votes at
such election shall serve a term of two years from September one,
nineteen hundred forty-eight and until their successors are elected
and qualified, and the other three of such electors, who shall receive
the highest number of votes at such election, shall serve a term
of four years from September one, nineteen hundred forty-eight,
and until their successors are elected and qualified. At the election
to be held on the second Tuesday in June, nineteen hundred fifty,
and every two years thereafter, three councilmen shall be elected
for a term of four years and until their successors are elected and
qualified.

At their meeting in September, nineteen hundred forty-eight,
and every two years thereafter, the councilmen, from their members,
shall elect a Vice-Mayor, for a term of two years, and who, in the
absence or disability of the Mayor, shall perform all of the duties of
the Mayor.

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

Chap. 237—An ACT to amend the Tax Code of Virginia by adding a new sec-
tion numbered 265-b relating to assessment and re-assessment of lots in
certain counties. [H 370]

Approved March 13, 1948

Be it enacted by the General Assembly of Virginia:

1. That the Tax Code of Virginia be amended by adding a
new section numbered two hundred sixty-five-b as follows:

Section 265-b. Assessment and re-assessment of lots when
subdivided or re-zoned.—Whenever a tract of land is subdivided
into lots under the. provisions of law, and plats thereof are recorded,
subsequent to any general reassessment of real estate in the county
in which such real estate is situated made in the year nineteen
hundred and thirty-six or thereafter, each lot in such subdivision
shall be assessed and shown separately upon the land books, as
required by law; and the commissioner of the revenue, in assessing
each such lot, shall assess the same at fair market value as of
the first day of January of the year next succeeding the year in
which such plat is recorded, without regard to the value at which
such tract of land was assessed as acreage but with regard to other
assessments of lots in such county, and such assessment shall stand
until the next general reassessment of real estate in such county.
The commissioner of the revenue shall also assess or re-assess, as
required, any lot, tract, piece or parcel of land which has been
re-zoned, re-classified or as to which any exception has been made,
by the zoning authorities of the county. To such end the commis-
sioner of the revenue shall be supplied by the county with the
necessary data and records to indicate any such rezoning, re-
classification or exception. But any person aggrieved by any such
assessment made by a commissioner of revenue may apply for
a correction of the same within the time and in the manner pre-
scribed by section four hundred and fourteen of the Tax Code of
Virginia.

The provisions of this section shall only apply in counties
having a population of more than two thousand a square mile
according to the last preceding United States census.