CHAPTER 325

AN ACT to amend and reenact §§ 1, 2, 3, and 4 of Chapter 189 of
the Acts of Assembly of 1946, approved March 15, 1946, which
is continued in force by § 58-769 of the Code of 1950 the sec
tions and chapter relating to real estate assessments in cer
tain counties, so as to make changes in the board charged
therewith and to transfer certain duties.

[S 20]

Approved April 5, 1950

Be it enacted by the General Assembly of Virginia:

1. That §§ 1, 2, 3 and 4 of chapter 189 of the Acts of Assembly
of 1946, approved March 15, 1946, which is continued in force by
§ 58-769 of the Code of 1950, be amended and reenacted as follows:

§ 1. Any county adjoining a county having a density of popu-
lation 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 not exceeding
five resident freeholders of the county, * not exceeding three of
whom shall be designated as land assessors and the other two as
advisory members of the Board, all of whom shall be appointed by
the Board of Supervisors and serve at their discretion; if not more
than one land assessor be. appointed he shall be designated as chief
land assessor but if more than one assessor be appointed, one shall
be designated as chief land assessor by the Board of Supervisors,
which, in either event, shall assign him such duties and responst-
bilities as they deem proper; in any case where duties are imposed
on the land assessor or assessors under this act the Board of
Supervisors may require the chief land assessor to perform the
same.

* # # *

The Board of Supervisors shall have the power to designate
one, two or all three land assessors as full time members, and their
salary shall be fixed by said 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 1n no event to exceed, in any year, the maximum number of
days prescribed by the Board of Supervisors, such salary and com-
pensation, and all other costs and expenses incident to the work
of such board, to be paid out of the * general fund of the county.

§ 2. The land assessor or assessors and/or the board as a body
shall have authority and shall be charged with duties similar to
the authority conferred and the duties imposed upon persons ap-
pointed under general law for the assessment or reassessment of
real estate and the equalization 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 Commis-
sioner of the Revenue shall continue to prepare the county land
books and making disposition of the copies thereof as required by
reneral law, which land books shall be made on the basis of 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.

§ 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 Januray of each year, and the Commis-
sioner 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.

§ 4. Each owner of any real estate assessed by * land assessor
or assessors and/or the board * as a body shall have matled to him
at his last known address a notice showing him any change in his
assessment and such notice shall show the increase or decrease, if
any, in the assessment thereof. He shall at the same time be noti-
fied of a date not less that 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.

2. All acts in conflict herewith are repealed but the amendment
of the sections contained herein shall not operate to repeal the
sections unamended.

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