CHAPTER 624

An Act to amend and reenact Section 1, Section 8, Section 5 and Section 7
of Chapter 65 of the 1944 Acts of Assembly, approved February 26,
1944, as heretofore amended, entitled an act to authorize the govern-
ing body of any city having a population within certain stated limt-
tations to elect one or more assessors to assess and equalize real
estate assessments in the city, and to prescribe the powers and duties
of the assessor.

[H 1030]

Approved April 4, 1968

Be it enacted by the General Assembly of Virginia:

That Sections 1, 3, 5 and 7 of Chapter 65 of the 1944 Acts of Assem-
biy, approved February 26, 1944, entitled an act to authorize the govern-
ing body of any city having a population within certain stated limitations
to elect one or more assessors to assess and equalize real estate assess-
ments in the city and to prescribe the powers and duties of the assessor,
be amended and reenacted so as to read as follows:

Section 1. The governing body of any city having a population of
not less than fifty thousand nor more than sixty-five thousand may, in lieu
of any other method prescribed by general law, elect one or more assessors
to assess real estate and equalize real estate assessments in the city every
one, two, three or four years, as the governing body from time to time
directs, and to that end it may establish a city real estate assessment office.
The term of office of the assessor or assessors shall be as prescribed by
the governing body, which shall also fill any vacancies that occur.

Section 3. During such time as the assessor or assessors elected here-
under are in office, except when kept in office after an assessment for the
sole purpose of equalizing the assessment, all duties imposed and all powers
conferred by law on the commissioner of the revenue with respect to the
assessment of real estate shall be transferred to the assessor or assessors
elected pursuant to this act. * The land book shall be prepared * on the basis
of the assessment made by the assessor or assessors * for the year 1968 and
thereafter. Transfers shall be verified by the assessor or assessors.

Section 5. All real estate shall be assessed at its fair market value as
of January first of each year in which assessments are made. * It shall not
be necessary for the assessor or assessors to prepare a reassessment book
but the records of the assessment * shall be kept on cards or in such other
ways as the governing body prescribes or, in case no such provision is
made as he or they deem best.

Section 7. Any person aggrieved by any assessment made under the
authority of this act may apply for relief to the corporation or circuit
court of the city in the manner prescribed in * Title 58, §§ 1145 to 1151,
both inclusive, of the Code of Virginia, nineteen hundred fifty, as here-
tofore amended.

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