CHAPTER 314

An Act to amend and reenact $§ 58-790 and 58-804 of the Code of Vir-
gina, relating to general reassessment of real estate and preparation
of land books.

{H 474]

Approved March 13, 1958

Be it enacted by the General Assembly of Virginia:

1. That §§ 58-790 and 58-804 of the Code of Virginia be amended and
reenacted as follows:

§ 58-790. The person or persons, or officer or officers, designated
under the provisions of this article shall, as soon as practicable after the
first day of January in the year for which they are appointed to serve,
proceed to examine all lands and lots assessable by him, or them, with the
improvements and buildings thereon, within his or their city or county,
and shall, upon examination, ascertain and assess the fair market value
thereof, and at the same time shall note whether the owner is white or
colored, or Indian as defined by § 1-14 of the Code.

§ 58-804. (a) The Department of Taxation shall prescribe the form
of the land book to be used by the commissioner of the revenue and shall
furnish each commissioner of the revenue with four copies of blank land
books prepared in the form so prescribed.

(6) The land books shall be so arranged that real estate owned by
white persons shall be assessed in one part of the book and real estate
owned by colored persons shall be assessed in another part of the book
and real estate owned by tribal Indians in fee simple who have requested
to be so designated and who have furnished the commissioner of the reve-
nue with affidavits, made by the Chief of any Indian tribe existing in this
State, that such Indian is a member of such tribe and to the best knowledge
and belief of the Chief is a tribal Indian as defined in § 1-14 of the Code,
shall be assessed in another part of the book.

(c) Tracts of lands in counties shall be entered by magisterial or
school districts and town lots shall be entered upon sheets provided in the
land book for that purpose.

(d) The land book on which levies are to be assessed on city lots shall
be prepared so that lots owned by white persons and lots owned by colored
persons and lots owned by tribal Indians who have complied with para-
graph (b) hereof will be assessed separately.

(e) Whenever a tract of land has been subdivided into lots under the
provisions of §§ 15-779 to 15-794 or under any other provision of general
law and plats thereof have been recorded, each lot in such subdivision
shall be assessed and shown separately upon the books.

(f) When the surface of the land is owned by one person and the
standing timber trees thereon are owned by another, the relative value of
each shall be determined and the several owners assessed with the value of
their respective interests.

(g) When the surface and standing timber trees are owned by the
same person, the value of the land, inclusive of the standing timber trees,
shall be ascertained and assessed at such ascertained value.
_ (h) Nothing in this section shall be construed to prohibit any com-
missioner of the revenue of any city from using a land book in the form
prescribed and furnished by or under the authority of the council of his
city and at the cost of his city, provided such form contains the require-
ments that lots owned by white persons * , and lots owned by colored per-
sons and lots owned by tribal Indians who have complied with paragraph
(b) hereof shall be assessed separately.