CHAPTER 47

AN ACT to amend the Code of 1950 by adding a section num-
bered 58-897.1, to provide for boards of equalization of real
estate assessments in certain counties, to prescribe the
number of board members, their terms of office and qualifi-
cations, and their manner of selection; and to repeal Chap-
ter 237 of the Acts of Assembly of 1942, approved March
14, 1942, as amended, relating to assessments of real estate
in certain counties.

[ H 37 ]

Approved February 23, 1950

Be it enacted by the General Assembly of Virginia:

1. That the Code of 1950 be amended by adding a section num-
bered 58-897.1, as follows:

§ 58-897.1. Appointment of boards of equalization in cer-
tain counties.—Any county which has a population of more than
thirty-five thousand inhabitants and which adjoins two cities
having populations of not less than fifty thousand inhabitants
each, according to the last preceding United States census, shall
have a continuing board of equalization of real estate assess-
ments. The board shall be composed of three members, who
must be resident freeholders of the county. The board of super-
visors of the county shall provide for the payment to the mem-
bers of the board of equalization of a per diem of fifteen dollars
for each day’s attendance on meetings of the board; provided,
that in the calendar year nineteen hundred fifty such board shall
sit not exceeding ninety days, and in subsequent years such
board shall sit not exceeding sixty days. The board of super-
visors shall also provide for the employment by the board of
equalization, with the approval of the appointing authority, of
necessary clerical assistants and for the payment of its other
necessary expenses. The members of the board of equalization
shall be appointed by the State Tax Commissioner of Virginia
for terms of office expiring December 31, 1951, and each two
years thereafter. Any vacancy shall be filled in the manner in
which the origina] appointment was made.

The provisions of this chapter having general application
to boards of equalization shall apply to boards established pur-
suant to this section; provided, however, that in every county
to which this section is applicable taxes for each year on real
estate shall be extended on the basis of the equalization made in
such year.

2. Chapter two hundred thirty-seven of the Acts of Assembly
of nineteen hundred forty-two, approved March fourteen, nine-
teen hundred forty-two, as amended, is repealed.

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