CHAPTER 339

An Act to amend and reenact §§ 2 and 8 of Chapter 261 of the Acts of
the General Assembly of Virginia of 1986, which was continued in
effect by § 58-769 of the Code of Virginia, § 3 of which chapter was
amended by Chapter 422 of the Acts of the General Assembly of
1950, providing for the assessment of real estate in certain cities, in
relation to the certification of real estate assessments on the land
books and the composition of the board of review of real estate
assessments.

{H 20]

Approved March 29, 1958

Be it enacted by the General Assembly of Virginia:

1. That §§ 2 and 8 of Chapter 261 of the Acts of the General Assembly

of Virginia of 1936, which was continued in effect by § 58-769 of the Code

of Virginia, § 8 of which chapter was amended by Chapter 422 of the

au of the General Assembly of 1950, be amended and reenacted as
ollows:

§ 2. All duties now devolved upon the commissioner of revenue with
respect to the assessment of real estate and making up the land books in
such cities, shall be transferred to and devolved upon the assessor or
assessors to be appointed pursuant to this act. All such real estate shall
be assessed at its fair market value, and taxes for each year on such real
estate shall be extended by such assessor or assessors on the basis of the
last assessment made prior to such year, subject to such changes as may
have been lawfully made. The assessor or assessors, upon completion of
each annual assessment and final recordation thereof in the land book,
shall certify thereon in writing on oath that all real estate subject to taxa-
tion by such cities has been assessed by him or them at the fair market
value thereof and that there are no errors on the face of the land book.
In case of the absence, incapacity, death, resignation or removal from
office of the assessor or assessors or failure, refusal or neglect so to do, and
because thereof, the land book is not so certified when or after such assess-
ment is finally recorded therein, the governing body of such cities shall
designate a person in the office of the assessor or assessors who can make
such certification on oath to make the certification within thirty days from
the final recordation of such annual assessment in the land book.

§ 8. The corporation or hustings court of any such city or the judge
thereof in vacation shall before the first day of July in * each year appoint
for such city a board of review of real estate assessments, to be composed
of three members, who shall be freeholders of the city for which they
serve, any two of whom shall have authority to act for the board. One
member of the board shall be * a real estate broker as defined by § 54-730
of the Code of Virginia, * one member of the board shall be a contractor
as defined in § 58-297 of the Code of Virginia, and one member of the
board shall be a person who shall have had at least five years’ experience
in appraising the value of real estate. The terms of such members shall
commence on the date of their appointment and shall expire on the thirtieth
day of November of the year in which they are appointed unless such
terms are extended. The court or the judge thereof in vacation may extend
the terms of the members of the said board of review and shall fill any
vacancy therein for the unexpired term. The members of the board shall
receive per diem compensation for the time actually engaged in the duties
of the board, to be fixed by the court or the judge thereof in vacation and
to be paid out of the treasury of such city; provided, however, the said
court or judge may limit the per diem compensation to such number of
days as in its or his judgment is sufficient for the completion of the work
of the board. Such board of review shall have and may exercise the power
to review any assessment of real estate made by the assessor or assessors
appointed pursuant to § 1 of this chapter in the year in which they serve
n the complaint of the owner of the real estate, and to change, revise,
rect and amend any such assessment, and to that end shall have all the
ers conferred upon the said assessor or assessors. The board may adopt

regulations providing for the oral presentation, without formal peti-
. or other pleadings or request for review, and looking to the further
litation and simplification of proceedings before the board. The assessor
me of the assessors appointed pursuant to § 1 of this chapter shall
nd and participate in the proceedings of, but shall not vote in, the
tings of the board. Any person or any such city aggrieved by any
ssment made by the assessor or assessors appointed pursuant to § 1
his chapter or by the board of review may apply for relief to the cor-
ation or hustings court of such city within one year from the thirty-
; day of December of the year in which such assessment is made, and
procedure in such cases shall be in the manner prescribed by §§ 58-1145
8-1151, both inclusive, of the Code of Virginia.