CHAPTER 349

An Act to amend and reenact § 15-820, as amended, of the Code of Virginia,
relating to the director of finance and the department of finance in
certain counties, so as to add certain provisions relating to the assess-
ment of real estate.

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Be it enacted by the General Assembly of Virginia:

1. That § 15-320, as amended, of the Code of Virginia be amended and
reenacted as follows:

§ 15-320. (a) Director; general duties.—The director of finance shall
be the head of the department of finance and as such have charge of the
administration of the financial affairs of the county, including the budget;
the assessment of property for taxation; the collection of taxes, license
fees and other revenues; the custody of all public funds belonging to or
handled by the county; supervision of the expenditures of the county and
its subdivisions; the disbursement of county funds; the purchase, storage
and distribution of all supplies, materials, equipment and contractual
services needed by any department, office or other using agency of the
county unless some other officer or employee is designated for this purpose ;
the keeping and supervision of all accounts; and such other duties as the
board of county supervisors may by ordinance or resolution require.

(b) Expenditures and accounts.—No money shall be drawn from the
treasury of the county, nor shall any obligation for the expenditure of
money be incurred, except in pursuance of the annual appropriation ordi-
nance, or legally enacted supplement thereto, or subsequent resolution
passed by the board. Accounts shall be kept for each item of appropriation
made by the board of county supervisors. Each such account shall show in
detail the appropriations made thereto, the amount drawn thereon, the
unpaid obligations charged against it, and the unencumbered balance in
the appropriation. account, properly chargeable, sufficient to meet the
obligation entailed by contract, agreement or order.

(c) Powers of commissioners of revenue.—The director of finance
shall exercise all the powers conferred and perform all the duties imposed
by general law upon commissioners of the revenue, not inconsistent here-
with, and shall be subject to the obligations and penalties imposed by
general law.

(d) (1) Real estate reassessments.—Every general reassessment of
real estate in the county, unless some other person be designated for this
purpose by the county manager in accordance with § 15-314 or unless the
board of county supervisors shall create a separate department of assess-
ments in accordance with § 15-319, shall be made by the director of finance;
he shall collect and keep in his office data and devise methods and pro-
cedure to be followed in each such general reassessment that will make for
uniformity in assessments throughout the county.

(2) In addition to any other method provided by general law or by
this article or to certain classified counties, the director of finance may pro-
vide for the annual assessment and equalization of real estate and any
general reassessment ordered by the board of county supervisors. The
director of finance or his designated agent shall collect data, provide maps
and charts, devise methods and procedures to be followed for such assess-
ment that will make for uniformity in assessments throughout the county.

There shall be a reassessment of all real estate at periods not to ex-
ceed six (6) years between each reassessment.

All real estate shall be assessed as of January first of each year by the
director of finance or such other person designated to make such assess-
ment and such annual assessment shall provide for the equalization of
assessments of real estate, correction of errors in tax assessment records,
addition of erroneously omitted properties to the tax rolls, and the removal
of properties acquired by owners not subject to taxation.

The taxes for each year on such real estate assessed shall be extended
on the basis of the last assessment made prior to such year.

This section shall not apply to real estate assessable under the law by
the State Corporation Commission, and the director of finance or his
CH. 349] ACTS OF ASSEMBLY 403

designated agent shall not make any real estate assessments during the
life of any general reassessment board.

Any reassessments made, which shall change the assessment of real
estate shall not be extended for taxation until forty-five days after there
ts mailed a written notice to the person in whose name such property is
to be assessed at his last known address, setting forth the amount of the
prior assessment and the new assessment.

The board of county supervisors shall establish a continuing board of
real estate review and equalization to review all assessments made under
authority of this section and to which all appeals by any person aggrieved
by any real estate assessment shall first apply for relief. The board so
established shall consist of not less than three nor more than five members
who shall be freeholders in the county. The appointment, terms of office
and compensation of the members of such board shall be prescribed by
the board of county supervisors; such board shall have all the powers
conferred upon boards of equalization by general law. All applications
for review to such board shall be made not later than April first of the year
for which extension of taxes on the assessment is to be made, Such board
shall grant a hearing to any person making application at a regular
advertised meeting of the board and shall rule on all applications within
sixty days after the date of the hearing, and shall thereafter promptly
certify its action thereon to the director of finance, shall conduct hearings
at such time or times as is convenient after publishing a notice in a news-
paper having general circulation in the county, ten days prior to such
hearing at which any person applying for review will be heard.

Any person aggrieved by any reassessment or action of the real
estate board of review and equalization may apply for relief to the circuit
court of the county in the manner provided by general law.

(e) Powers of county treasurer; deposit of moneys.—The director
of finance shall also exercise all the powers conferred and perform all the
duties imposed by general law upon county treasurers, and shall be subject
to all the obligations and penalties imposed by general law. All moneys
received by any officer or employee of the county for or in connection with
the business of the county shall be paid promptly into the hands of the
director of finance; all such money shall be promptly deposited by the
director of finance to the credit of the county in such banks or trust com-
panies as shall be selected by the board of county supervisors. No money
shall be disbursed or paid out by the county except upon check signed by
the chairman of the board of county supervisors, or such other person as
may be designated by the board, and countersigned by the director of the
department of finance..

The board may designate one or more banks or trust companies as
a receiving or collecting agency or agencies under the direction of the
department of finance. All funds so collected or received shall be deposited
to the credit of the county in such banks or trust companies as shall be
selected by the board.

Every bank or trust company serving as a depository or as a receiving
or collecting agency for county funds shall be required by the board of
county supervisors to give adequate security therefor, and to meet such
requirements as to interest thereon as the board may by ordinance or
resolution establish. All interest on money so deposited shall accrue to
the benefit of the county.

(f) Claims against counties; accounts.—The director of finance shall
audit all claims against the county for goods or services; it shall also be
his duty to ascertain that such claims are in accordance with the purchase
orders or contracts of employment from which same arise; to present such
claims to the board of county supervisors for approval after such audit;
404 ACTS OF ASSEMBLY [VA., 1956

to draw all checks in settlement of such claims after approval by the board
of county supervisors unless the said board otherwise provides pursuant to
the provisions of § 15-253; to keep a record of the revenues and expenditures
of the county; to keep such accounts and records of the affairs of the
county as shall be prescribed by the Auditor of Public Accounts; and at
the end of each month to prepare and submit to the board of county super-
visors statements showing the progress and status of the affairs of the
county in such form as shall be agreed upon by the Auditor of Public
Accounts and the board of county supervisors. °

(g) Director as purchasing agent.—The director of finance shall act
as purchasing agent for the county, unless the board of county supervisors
shall designate some other officer or employee for such purpose. The direc-
tor of finance or the person designated as purchasing agent shall make all
purchases, subject to such exceptions as may be allowed by the board of
county supervisors, for the county in such manner as may be provided
by resolution of the board. He shall have authority to make transfers of
supplies, materials and equipment between departments and offices, to sell
any surplus supplies, materials or equipment and to make such other sales
as may be authorized by the board of county supervisors. He shall also
have power, with the approval of the board of county supervisors, to estab-
lish suitable specifications or standards for all supplies, materials and
equipment to be purchased for the county and to inspect all deliveries to
determine their compliance with such specifications and standards. He
shall further have the power, with the approval of the board of county
supervisors, to sell supplies, materials, and equipment to volunteer rescue
squads and fire fighting companies at the same cost as the cost of such

‘supplies, materials and equipment to the county. He shall have charge of
such storerooms and warehouses of the county as the board of county
supervisors may provide.

All purchases and sales shall be made under such rules and regulations
as the board of county supervisors may by ordinance or resolution establish.
Subject to such exceptions as the board may provide, he shall before mak-
ing any purchase or sale invite competitive bidding under such rules and
regulations as the board may by ordinance or resolution establish. He shall
not furnish any supplies, materials, equipment or contractual services to
any department or office except upon receipt of a properly approved
requisition and unless there be an unencumbered appropriation balance
sufficient to pay for the same.

(h) Other duties.—He shall perform such other duties as may be
imposed upon him by the board of county supervisors.

(i) Assistants.—The director may have such deputies or assistants in
the performance of his duties as may be allowed by the board of county
supervisors.

(j) Approval of chief assessing officer.—Before the appointment of
the chief assessing officer of the county (whether he be the director of
finance, a deputy or supervisor of assessments in the department of
finance or the head of the department of assessments) shall become effec-
tive, it shall be approved by the State Tax Commissioner and such officer
shall be subject to the obligations and penalties imposed by general law
upon commissioners of the revenue.

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