CHAPTER 578

An Act to amend and reenact § 58-838, as amended, of the Code of Virginia,
relating to assessing certain personal property by commissioners of

the revenue.

[H 666]

Be it enacted by the General Assembly of Virginia:

1. That § 58-838, as amended, of the Code of Virginia, be amended and
reenacted as follows:

§ 58-838. If any taxpayer liable to file a return of any of the subjects
of taxation mentioned in this chapter neglects or refuses to file the same
for any year within the time prescribed, the commissioner of the revenue
shall, from the best information he can obtain, enter the fair market value
of such property and assess the same as if it had been reported to him. *

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