CHAPTER 412

ACT to amend an act entitled “An Act to incorporate the
City of Danville’, approved February 17, 1890, by adding
in Chapter VII thereof a section numbered 1-a, relating
to the annual assessment and equalization of real estate,
in lieu of methods prescribed by general law, and to repeal
certain acts.

[ H 680 ]

Approved April 5, 1950

Be it enacted by the General Assembly of Virginia:

That an act entitled “An Act to incorporate the City of
ville’, approved February 17, 1890, he amended by adding
hapter VII thereof a section numbered 1-a, as follows:

§ l-a. (1) The Council of the city of Danville shall have
power, in lieu of the means and methods prescribed by law,
rovide by ordinance for the annual assessment and reassess-
t and equalization of assessments of real estate for local
tion and to that end shall elect as assessor or assessors, one
nore persons, to assess or reassess for taxation the real
te within the city of Danville, and to prescribe the duties
term of office of said assessor or assessors.

(2) Such assessor or assessors shall make such assessment
reassessments on the same basis as real estate is required
2 assessed under the provisions of the Code of 1950 and as
ne first day of January of each year, shall have the same
ority as the assessors appointed under the provisions
1e Code of 1950, and shall be charged with duties similar to
e thereby imposed upon such assessors, except that such
ssments or reassessments shall he made annually and the
ssments and reassessments so made shall have the same ef-
as if they had heen made by assessors appointed under the
isions of the Code of 1950.

(3) The term of such assessor or assessors shall be fixed
1e council, and any vacancy or vacancies, however occurring,
| be filled by the council. The council shall likewise fix the
pensation of any such assessor or assessors, provide such
cal or other assistance as may he necessary, and provide
the payment of such salaries and other expenses as may be
erly incident to the work involved. And all such salaries,
nses and other costs incurred in connection with such as-
ment or reassessment shall be paid out of the treasury of
city.

(4) That notwithstanding any provision of §§ 58-895-
02, and § 58-914 of the Code of 1950, the corporation court
1e city of Danville, Virginia, or the judge thereof in vaca-
shall, annually, appoint for the city of Danville, a board
of review of real estate assessments to be composed of three
memhers, who shall be freeholders of the city for which they
serve. The terms of such members shall commence on their ap-
pointment and shall expire on the thirtieth day of November
of the year in which they are appointed, unless such terms are
extended. The court or the judge thereof in vacation may ex-
tend the terms of the members of the board of review and shall
fill any vacancy therein for the unexpired term. The members
of the board shall receive per diem compensation for the time
actually engaged in the duties of the board to be fixed by the
council of the city of Danville, and to be paid out of the treas-
ury of such city, and the council may limit the per diem com-
pensation to such number of days as, in its Judgment, is suff-
cient for the completion of the work of the board.

(5) Such hoard of review shall have and may exercise the
power to revise, correct and amend any assessment of real
estate made by the assessor in the year in which they serve,
and to that end shall have all powers conferred upon boards of
equalization by §§ 58-903 - 58-912 of the Code of 1950. Not-
withstanding any provision of such sections, the board of re-
view may adopt any regulations providing for the oral presen-
tation, with formal petitions or other pleadings of requests for
review, and looking to the further facilitation and simplifica-
tion of proceedings before the board.

(6) That any person or any such city aggrieved by any
assessment made by the board of review may apply for relief
in toe manner provided by §§ 58-1145 - 58-1151 of the Code
O .

(7) That this act shall not apply to the assessment of any
real estate assessable under the law hy the State Corporation
Commission.

2. All acts and parts of acts relating to the assessment of
real estate in cities not in conflict with the provisions of this
act shall apply to the assessments made pursuant to this act,
and all acts or parts of acts in conflict herewith are hereby
repealed.

3. An emergency exists and this act is in force from its pas-
sage.