CHAPTER 437

An Act to amend Chapter 468 of the Acts of Assembly of 1962, which
provided a charter for the city of Fairfax, by adding in Chap 2
thereof a section numbered 2.4, to prescribe the method of assessing
and equalizing of assessments on, real estate in the city. rH 824)

Approved March 31, 1964

Be it enacted by the General Assembly of Virginia
1. That Chapter 468 of the Acts of ‘Astembly of 1962 be amended by
adding in Chapter 2 thereof a section numbered 2.4, as follows:

§ 2.4. Property Assessments.—

(a) The Council may, in lieu of the method now prescribed by law,
provide for the annual assessment and reassessment of real estate for
taxation by appointing a single assessor of real estate to assess such real
estate for taxation. The Council may prescribe the duties and terms of
office of such assessor, may remove him for cause, may fix his compensa-
tion, which shall be payable out of the treasury of the city, and may pro-
vide for such technical and clerical assistance as may be necessary or ad-
visable and for the payment of any other expenses that may be properly
incident thereto. The commissioner of revenue may be appointed and may
accept appointment as assessor. The annual assessments shall be completed
by the assessor by the thirty-first day of August of the year in which they
are made.

(b) All such real estate shall be assessed at its fair market value and
the taxes for each year on such real estate shall be extended on the basis
of the last assessment made prior to such year, subject to such changes as
may have been lawfully made.
(c) If the commissioner of revenue does not serve as assessor pursuant
to this section, the council may provide that all duties now devolved upon
the commissioner of the revenue of the city with respect to the assessment
of real estate shall be transferred to and devolve upon the assessor ap-
pointed pursuant to this section, and that the assessor shall prepare the
land books and extend the taxes thereon and perform all the duties re-
quired by law to be performed by the commissioner of the revenue in re-
spect to real estate assessments. In such event, the Clerk of the Circuit
Court of Fairfax County, Virginia, shall furnish to the assessor the list of
real estate transfers now required to be furnished to the commissioner of
the revenue.

(d) Notwithstanding the provisions of § 58-895 of the Code of
Virginia, the Circuit Court of Fairfax County, Virginia, or the judge
thereof in vacation, shall appoint for the city a board of equalization of
real estate assessments, to be composed of three members, who shall be
freeholders of the city, and who shall be selected by the court or judge
from the citizens of the city. Initially one member shall be appointed for a
term of three years, one for a term of two years and one for a term of one
year. Each succeeding year thereafter one member shall be appointed for a
term of three years. All terms shall run from the first day of December in
the year of appointment until the thirtieth day of November in the vear of
expiration, except the terms of the members first appointed shall begin on
the day of appointment. Members shall hold over until a successor is ap-
pointed and qualifies. Such court or Judge thereof in vacation may reap-
point any member upon the expiration of his term and shall fill any
vacancy upon the board 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 council, and paid out of the treasury
of the city; provided, however, the council may limit the per diem compen-
sation to such number of days as in its opinion is sufficient for the com-
pletion of the work of the board. Such board of equalization shall have and
may exercise the power to revise, correct and amend any assessment of real
estate made by the assessor in the period in which they serve, and to that
end shall have all the powers conferred upon boards of equalization by
Chapter 19 of Title 58 of the Code of Virginia, and any acts amendatory
thereof and supplemental thereto. Notwithstanding such chapter, how-
ever, the board of equalization may adopt any regulations providing for
the oral presentation, without formal petitions or other pleading or re-
quests for review, and looking to the further facilitation and simplification
of proceedings before the board.

(e) Any person aggrieved by any assessment made by the assessor
or the board of equalization may apply for relief in the manner provided
by § 58-1145 of the Code of Virginia.

(f) This section shall not apply to any real estate assessable under
law by the State Corporation Commission.

(g) All provisions of law relating to the assessment of real estate in
cities not in conflict with the provisions of this section shall apply to the
assessment made pursuant thereto.

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