CHAPTER 500

An Act to amend and reenact § 15-295 of the Code of Virginia, relating
to real estate assessments in counties having the county executive form
of organization and government.

[(S 427]

Approved April 2, 1952

Be it enacted by the General Assembly of Virginia:

1. That § 15-295 of the Code of Virginia be amended and reenacted as
follows:

§ 15-295. The department of assessments, if and when established,
shall be headed by a commissioner of the revenue or a supervisor of assess-
ments, who shall exercise all the powers conferred and perform all the
duties imposed by paragraphs (c) and (d) of § 15-288 upon the director of

nance.

In addition to the powers and duties hereinabove conferred, the gov-
erning body of any county which has provided for a department of assess-
ments headed by a supervisor of assessments may, in lieu of the method
now prescribed by law, provide for the annual assessment and equalization
of assessments of real estate by such department. All real estate shall
thereafter be assessed as of January first of each year. Any person ag-
grieved by any such assessment may apply for relief to the circuit court of
the county as provided by law. The provisions of this section shall not,
however, apply to any real estate assessable under the law by the State
Cornoration Commission.