58.1-3260 - Acts authorizing, in certain cities and counties, provision for the annual general reassessment of real estate and equalization of assessments, by continuing assessors, conferring upon ass

§ 58.1-3260. Acts authorizing, in certain cities and counties, provision forthe annual general reassessment of real estate and equalization ofassessments, by continuing assessors, conferring upon assessors certainduties of commissioners of the revenue, etc.

The following acts are continued in effect as amended from time to time:

1. Chapter 261 of the Acts of Assembly of 1936, approved March 25, 1936, asamended by Chapter 64 of the Acts of Assembly of 1938, approved March 4,1938, Chapter 234 of the Acts of Assembly of 1942, approved March 14, 1942,Chapter 422 of the Acts of Assembly of 1950, Chapter 339 of the Acts ofAssembly of 1958, and as amended by the 2003 Regular Session of the GeneralAssembly, authorizing provision for the annual general reassessment of realestate and the election of assessors in cities of more than 175,000;transferring to the assessors in such cities the duties in regard to theassessment of real estate formerly devolved upon the commissioners of therevenue; repealing all provisions of law relating to the equalization of realestate assessments insofar as they applied to such cities; and relating toother connected matters.

2. Chapter 29 of the Acts of Assembly of 1947, approved January 29, 1947,authorizing provision for the annual general reassessment of real estate, theappointment of assessors, and the appointment of boards of review, in citiesof not less than 125,000 nor more than 190,000; conferring on such boards ofreview the powers exercised by boards of equalization; and relating to otherconnected matters.

3. Chapter 211 of the Acts of Assembly of 1944, amended by Chapter 167 of theActs of Assembly of 1946 (Repealed by Acts of Assembly of 1952, Chapter 636).

4. Chapter 65 of the Acts of Assembly of 1944, approved February 26, 1944, asamended by Chapter 80 of the Acts of Assembly of 1954, and Chapter 624 of theActs of Assembly of 1968, authorizing, in cities of not less than 40,000 normore than 50,000, provision for the general reassessment of real estate andequalization of assessments every one, two, three or four years, and theappointment of assessors to perform these duties; conferring on the assessorscertain duties formerly imposed upon commissioners of the revenue; andrelating to other connected matters.

5. Chapter 17 of the Acts of Assembly of 1947, approved January 29, 1947, asamended by Chapter 29 of the Acts of Assembly of 1952, Ex. Sess.,authorizing, in cities having a population of not less than 30,000 nor morethan 31,000, provision for the annual general reassessment of real estate andequalization of assessments, and the appointment of assessors to performthese duties; conferring on the assessors certain duties formerly imposedupon commissioners of the revenue; and relating to other connected matters.

6. Chapter 146 of the Acts of Assembly of 1942, approved March 9, 1942,authorizing, in any city adjoining a county having a density of more than1,000 per square mile, provision for the annual general reassessment of realestate and equalization of assessments, and the appointment of assessors toperform these duties; conferring on the assessors certain duties formerlyimposed upon commissioners of the revenue; and relating to other connectedmatters.

7. Chapter 189 of the Acts of Assembly of 1946, approved March 15, 1946, asamended by Chapter 325 of the Acts of Assembly of 1950, authorizing, in anycounty adjoining a county having a population density of 1,000 or more persquare mile, provision for the annual general reassessment of real estate andequalization of assessments, and the appointment of assessors to performthese duties; conferring on the assessors certain duties formerly imposedupon commissioners of the revenue; and relating to other connected matters.

8. Chapter 237 of the Acts of Assembly of 1942, amended by Chapter 44 of theActs of Assembly of 1946 and Chapter 59 of the Acts of Assembly of 1948.

9. Chapter 345 of the Acts of Assembly of 1942, approved March 31, 1942,authorizing, in any county adjoining a city of more than 190,000, and anycounty with an area of less than 70 square miles of highland, provision forthe annual general reassessment of real estate and the equalization ofassessments, and the appointment of assessors to perform such duties;conferring upon the assessors certain duties imposed by general law oncommissioners of the revenue; and relating to other connected matters.

10. Chapter 237 of the Acts of Assembly of 1946, approved March 25, 1946,authorizing, in counties having an area of more than 135 square miles butless than 152 square miles, and a population of more than 4,000 but less than8,000, provision for boards for the annual general reassessment of realestate and equalization of assessments; conferring on the assessors certainduties imposed by general law upon commissioners of the revenue; and relatingto other connected matters.

11. Chapter 85 of the Acts of Assembly of 1948, approved March 3, 1948,codified in Michie Supplement 1948 as Tax Code § 348b, as amended by Chapter266 of the Acts of Assembly of 1952, providing, in counties of not more than30,000 adjoining cities of not less than 100,000 and not more than 150,000,for continuing boards of assessors to meet annually and perform the dutiesimposed upon boards of assessors of real estate assessments by general law,and relating to other connected matters, is incorporated in this Code by thisreference.

(Code 1950, § 58-769; 1984, c. 675; 2003, c. 1036.)