CHAPTER 343

An Act to amend the Code of Virginia by adding thereto a section num-
bered 58-792.5, relating to general reassessments of real estate in
certain counties.

[S 256]
Approved March 17, 1960

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia be amended by adding thereto a section
numbered 58-792.5 as follows:

§ 58-792.5. In any county adjoining a city having a population of
more than ten thousand inhabitants according to the United States census
of nineteen hundred and fifty, in which a general reassessment of real
estate was begun in the year nineteen hundred and fifty-nine but not com-
pleted by the end of that year, the governing body of the county may, by
resolution adopted by an affirmative vote of a majority of the members
thereof, order that the local levies for the tax year nineteen hundred and
sixty shall be extended on the basis of the last general reassessment made
prior to the year nineteen hundred and fifty-nine, subject to such changes
as may have been lawfully made; that the general] reassessment begun in
the year nineteen hundred and fifty-nine shall be completed by December
thirty-first, nineteen hundred and sixty, and that levies for the tax year
nineteen hundred and sixty-one and for each subsequent tax year until
the next general reassessment shall become effective, shall be extended on
the basis of the general reassessment begun in nineteen hundred and fifty-
nine and completed in nineteen hundred and sixty, subject to such changes
as may have been lawfully made. The terms of the assessors appointed
in any such county to make the general reassessment in nineteen hundred
and fifty-nine are hereby extended to December thirty-first, nineteen hun.
dred and sixty.
2. An emergency exists and this act is in force from its passage.