CHAPTER 393

AN ACT to authorize the governing bodies of certain cities to ap-
point a board of assessors; to provide for the annual as-
sessment of property in such cities; and the manner by
which relief from assessments so made may be had, and to
provide for an emergency.

[ H 566 J

Approved April 5, 1950

Be it enacted by the General Assembly of Virginia:

1. § 1. The governing body of any city having a population
in excess of fifteen thousand and not in excess of thirty thou-
sand may, in lieu of the quadrennial reassessment provided by
general law, by ordinance provide for the annual assessment
and reassessment and equalization of assessments of real es-
tate therein, and to that end may appoint a board of assessors
to assess and from time to time reassess for taxation in such
city, and shall prescribe the duties and terms of office of the
assessors.

§ 2. Assessments made by such board shall be made in the
same manner and on the same basis as is provided by general
law, and the members of the board so appointed shall have the
same powers and be charged with the same duties as the
persons appointed according to the provisions of § 58-786 of
the Code of Virginia.
§ 3. The council shall fix the compensation of the members
of such board, and shall provide necessary clerical and other
assistance to such board.

§ 4. Any such city or any person aggrieved by any assess-
ment made by such board may apply for relief to the circuit or
corporation court of the city in the manner provided by § 58-1145
of the Code of Virginia.

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