CHAPTER 584

An Act to provide for the assessment and equalization of assessments of
real estate in certain cities; to authorize the transfer to the assessor
appointed pursuant to this act of the duties of the commissioner of
the revenue in respect to the assessment of real estate in such cities;
to provide for the appointment of boards of equalization in such cities
and to prescribe their powers and duties; and to repeal certain acts.

[H 711]
Approved March 31, 1964

Be it enacted by the General Assembly of Virginia:

1. § 1. In any city having a population of more than ninety-two thou-
sand and less than one hundred ten thousand the council or other
governing body of such city may, in lieu of the method now prescribed
by law, provide by ordinance for the annual assessment of all real estate
for taxation. To that end it may appoint a person or persons (herein-
after referred to as assessor) to assess such real estate for taxation, may
prescribe the duties and term of office of such assessor, may require that

e give his entire time to the duties of his office, may remove him for
cause, may fix his compensation, which shall be payable out of the local
treasury, and may provide for such technical and clerical assistance as
may be necessary or advisable and for the payment of any other expenses
that may be properly incident thereto. The annual assessments shall be
completed by the assessor by the thirty-first day of August each year, to
be effective as of the first day of January of the year next following;
and shall be delivered forthwith as provided in § 58-791 of the Code of
Virginia.

§ 2. 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 by the com-
missioner of the revenue on the basis of the last assessment made prior
to such year, subject to such changes as may have been lawfully made.

§ 8. The council of any such city may provide that all duties now
devolved upon the commissioner of the revenue of such city with respect
to the establishment of assessed value of real estate shall be transferred
to and devolve upon the assessor appointed pursuant to this act. The
clerks of the courts of cities in which an assessor is appointed hereunder
shall furnish to the assessor of such city the list of real estate transfers
now required to be furnished to the commissioner of the revenue.

_ § 4. Notwithstanding the provisions of § 58-895 of the Code of
Virginia, the court of law and chancery of any such city in which an
assessor is appointed under the provisions of this act or, if there be no
such court, then the corporation or hustings court of such city, or the
judge thereof in vacation, shall, annually, at such time as may be fixed by
ordinance of the city council but not later than September first each year,
appoint for such city a board of equalization of real estate assessments,
to be composed of three members, who shall be freeholders of the city
for which they are to serve, and who shall be selected by the court or
judge from the citizens of the city. The terms of such members shall
commence on their appointment and shall expire on the fifteenth day of
October of the year in which they are appointed, unless such terms are
extended. Such court or judge thereof in vacation may extend the terms
of the members of the board and shall fill any vacancy therein for the
unexpired term. The members of the board shall receive such per diem
compensation for the time actually engaged in the duties of the board as
may be fixed by the council of the city, to be paid out of the treasury of
the city; provided, however, the council of the city may limit the per
diem compensation to such number of days as in its opinion is sufficient
for the completion 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 year 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, however, the board of equalization may adopt any regulations
providing for the oral presentation, without formal petitions or other
pleading or requests for review, and looking to the further facilitation and
simplification of proceedings before the board.

§ 5. 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.

§ 6. This act shall not apply to any real estate assessable under law
by the State Corporation Commission.

§ 7. All acts and parts of acts relating to the assessment of real
estate in cities not in conflict with the provisions of this act shall apply to
any assessment made pursuant to this act.

2. All acts and parts of acts in conflict with this act are repealed to the
extent of such conflict.