CHAPTER 422

AN ACT to amend and reenact § 3 of Chapter 261 of the Acts of
the General Assembly of Virginia of 1936, approved March 25,
1936, which was continued in effect by § 58-769 of the Code of
1950 providing for the assessment of real estate in cities con-
taining more than one hundred and seventy-five thousand m-
habitants so as to provide for the appointment of boards of
review of real estate assessments in such cities and to pre-
scribe their powers and duties.

) [S 182]

Approved April 6, 1950

Be it enacted by the General Assembly of Virginia:
1. That § 3 of Chapter 261 of the Acts of the General Assembly
of Virginia of 1936, approved March 25, 1936, which was continued
in erect. by § 58-769 of the Code of 1950, be amended and reenacted
as follows:

§ 3. The corporation or hustings court of any such city or the
judge thereof in vacation shall before the first day of July in the
year nineteen hundred and fifty and annually thereafter appoint for
such city a board of review of real estate assessments, to be com-
posed of three members, who shall be freeholders of the city for
which they serve, any two of whom shall have authority to act for
the board. One member of the board shall be the assessor or one
of the assessors appointed pursuant to § 1 of this chapter and one
member shall be a real estate broker as defined by § 54-730 of the
Code of Virginia and one member of the board shall be a contrac-
tor as defined in § 58-297 of the Code of Virginia. The terms of
such members shall commence on the date of their appointment
and shall erpire 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 extend the terms of
the members of the said 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 en-
gaged in the duties of the board, to be fired by the court or the
judge thereof in vacation and to be paid out of the treasury
of such city; provided, however, the said court or judge may
limit the per diem compensation to such number of days as in
its or his judgment is sufficient for the completion of the work of
the board. Such board of review shall have and may evercise the
power to review any assessment of real estate made by the assessor
or assessors appointed pursuant to § 1 of this chapter in the year
in which they serve upon the complaint of the owner of the real
estate, and to change, revise, correct and amend any such asscss-
ment, and to that end shall have all the powers conferred upon the
said assessor or assessors. The board may adopt any regulations
providing for the oral presentation, without formal petition or other
pleadings or request for review, and looking to the further facilita-
tion and simplification of proceedings before the board. Any person
or any such city aggrieved by any assessment made by the assessor
or assessors appointed pursuant to § 1 of this chapter or by the
board of review may apply for relief to the corporation or hustings
court of such city within one year from the thirty-first day of
December of the year in which such assessment is made, and the
procedure in such cases shall be in the manner prescribed by
§§ 58--1145 to 58-1151, both inclusive, of the Code of Virginia.

2. An emergency exists and this act shall be in force from passaye.