CHAPTER 423

An Act to amend and reenact § 58-839, as amended, of the Code of Virginia,
relating to when board of supervisors to fix and order county and
district levies.
Be it enacted by the General Assembly of Virginia:

1. That § 58-839, as amended, of the Code of Virginia be amended and
reenacted as follows:

§ 58-839. The board of supervisors or other governing body of each
county shall, at their regular meeting in the month of January in each
year, or as soon thereafter as practicable not later than * a regular or
called meeting in * May, fix the amount of the county and district levies
for the current year, shall order the levy on all property within the county
segregated by law for local taxation, and shall order the levy on the real
estate and tangible personal property of public service corporations based
upon the assessment fixed by the State Corporation Commission, and
certified by it to the board of supervisors or other governing body, both
with respect to location and valuation; any such governing body may pro-
vide that if any taxpayer owns tangible personal property of such small
value that the local levies thereon for the year result in a tax of less than
one dollar, such property may be omitted from the personal property book
and no assessment made thereon; provided, that the board of supervisors or
other governing body of any county adjoining a city having a population
of more than thirty thousand and not more than forty thousand, except a
county having a density of population of more than five hundred per square
mile and except any county adjoining any county having a density of popu-
lation of more than five hundred per square mile or a population of less than
four thousand or a population of not less than sixteen thousand three hun-
dred and not more than sixteen thousand six hundred, may fix the amount
of and order such levies not later than their regular meeting in the month
of June.

2. Anemergency exists and this act is in force from its passage.