CHAPTER 348

An Act to authorize the governing bodies of certain counties to provide
for annual assessment of real estate in such counties; to provide for
the appointment of such assessors and prescribe their powers, terms
of office and duties; to provide for the compensation of such assessors;
to prescribe certain duties of the commissioners of the revenue for
such counties; to provide for assessments of real estate, appeals from
assessments and other matters in connection therewith; and to repeal
certain acts and parts thereof.

ra anor
CHS. 348, 349] ACTS OF ASSEMBLY 401

Be it enacted by the General Assembly of Virginia:

1. § 1. The governing body of any county having a population of more
than ninety-nine thousand and adjoining three or more cities lying entirely
within the State may, by resolution duly adopted, in lieu of the method
now prescribed by law, provide for the annual assessment of real estate
in such county, for local taxation, and to that end may establish a real
estate assessment office. Upon the filing of a certified copy of such resolu-
tion in the clerk’s office of the circuit court of such county, the court or
judge thereof in vacation shall appoint a single assessor to assess such
real estate for taxation. The term of office of such assessor shall be for
four years beginning on the first day of July of the year in which appointed.
The assessor shall be removable by such court or judge thereof in vacation
for malfeasance, misfeasance or non-feasance in office. All vacancies shall
be filled for the unexpired term.

§ 2. The governing body of any such county may prescribe the duties
of such assessor in so far as they are not prescribed by this act, and
fix his compensation, and may provide for such clerical assistance and
other expenses as may be necessary, in the opinion of such board or gov-
erning body. All salaries, expenses and other costs of the real estate
assessment office shall be payable out of the county treasury.

§ 3. In any county having an assessor appointed under this act, all
duties imposed and all powers conferred by law on the commissioner of
the revenue with respect to the assessment of real estate shall be transferred
to and vested in the assessor appointed pursuant to this act on January
one following the appointment of such assessor, except that the commis-
sioner of the revenue shall continue to prepare the land book and make
disposition of the copies thereof as required by law. The land book shall
be prepared by the commissioner of the revenue on the basis of the assess-
ments made by the assessor and certified to him. Transfers shall be verified
by the commissioner of the revenue.

§ 4. All real estate shall be assessed as of January first of each year
by such assessor, and taxes for each year on such real estate shall be ex-
tended by the commissioner of the revenue on the basis of the last assess-
ment made prior to such year, subject to such changes as may have been
lawfully made.

§ 5. The provisions of law applicable to appeals from assessments of
real estate in counties and from action thereon to the courts shall apply
as to assessments under this act. Any provisions of law applicable to
boards of equalization of assessments including their appointment, powers
and duties in any such county shall continue to apply to any county to
which this act applies.

§ 6. This act shall not apply to the assessment of any real estate
assessable under the law by the State Corporation Commission.

§ 7. All acts and parts of acts relating to the assessment of real
estate in counties not in conflict with the provisions of this act shall apply
to the assessment made pursuant to this act.

2. All acts and parts of acts in conflict with this act are repealed to the
extent of such conflict.