CHAPTER 493

An Act to amend and reenact § 58-780, as amended, of the Code of Vir-
ginia, relating to reassessment of real estate in certain counties.
(S 171]
Approved April 5, 1954

Be it enacted by the General Assembly of Virginia:

1. That § 58-780, as amended, of the Code of Virginia, be amended and
reenacted as follows:

§ 58-780. There shall be a general reassessment of real estate in the
year nineteen hundred fifty-one and every sixth year thereafter in each of
the counties of this Commonwealth containing twenty-one thousand or
more population according to the United States census of nineteen hundred
forty; but, if any such county utilized the assistance of the Department of
Taxation in its last general reassessment of real estate, there shall be no
general reassessment of real estate in such county in the year nineteen
hundred fifty-one, and the next general reassessment of real estate therein
shall be in the sixth year after the last general reassessment, and subse-
quent general reassessments therein shall be in every sixth year thereafter.

Provided, governing bodies of counties containing more than twenty-
six thousand six hundred seventy but less than twenty-six thousand eight
hundred population according to the last preceding United States decen-
nial census shall require such reassessment during the year nineteen hun-
dred fifty-four but may permit the reassessment to be completed in nine-
teen hundred fifty-five if it appears that it cannot be completed in nine-
teen hundred fifty-four, provided, this amendment shall not have the effect
of postponing subsequent general reassessments.