CHAPTER 35

An Act to amend and reenact § 58-839, as amended, of the Code of Vir-
ginia, relating to when county governing bodies to fiz the amount and
order the levy of taxes.

(H 151]

Approved February 14, 1958

Be it enacted by the General Assembly of Virginia:
1. That § 58-839, as amended, of the Code of Virginia, be amended and
reenacted as follows:

§ 58-839. The board of supervisors or other governing body of each
county shall, at their regular meeting in the month of January in each
year, or as soon thereafter as practicable not later than a regular or called
meeting in May, fix the amount of the county and district levies for the
current year, shall order the levy on all property within the county segre-
gated by law for local taxation, and shall order the levy on the real estate
and tangible personal property of public service corporations based upon
the assessment fixed by the State Corporation Commission, and certified
by it to the board of supervisors or other governing body, both with
respect to location and valuation; any such governing body may provide
that if any taxpayer owns tangible personal property of such small value
that the local levies thereon for the year result in a tax of less than one
dollar, such property may be omitted from the personal property book and
no assessment made thereon; provided, that the board of supervisors or
other governing body of any county adjoining a city having a population
of more than thirty thousand and not more than forty thousand, or of
any county having a population of more than fifty-seven thousand but
less than sixty-five thousand, except a county having a density of popula-
tion of more than five hundred per square mile and except any county
adjoining any county having a density of population of more than five
hundred per square mile or a population of less than four thousand or a
population of not less than sixteen thousand three hundred and not more
than sixteen thousand six hundred, may fix the amount of and order such
levies not later than their regular meeting in the month of June.

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