CHAPTER 380

An Act to authorize counties, cities and towns to make assessments of
property for taxation effective for tax purposes on July one of each
year when the fiscal year of a county, city or town begins on July

one.
[S 326]
Approved April 1, 1966

Be it enacted by the General Assembly of Virginia:

1. §1. When the fiscal year of any county, city or town begins on the
first day of July and ends on the thirtieth day of June, the governing body
of such county, city or town may provide that the assessment whenever
made of all taxable real estate and personal property therein shall become
effective for its tax purposes on the first day of July of each year, any other
provision of law, general and special, including the provisions of the
charter of any city or town, to the contrary notwithstanding except the
provisions of law governing the assessment of the property of public service
companies by the State Corporation Commission. This Act shall not operate
to change the tax year of any such public service company.
2. The provisions of this act shall be in force and effect on July one,
nineteen hundred sixty-eight. oe a