Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1872-02-20
AN ACT
AN ACT
Providing for the Re-assessment Of Lands
in the Commonwealth.
In FORCE FEBRUARY l, 1872.


Whereas, complaints exist In divers coun-
ties in this Commonwealth of inequality and
imperfectness OF the existing assessment OF the
value of the lands therein:
sl. Be it enacted by the General Assem-
bly,, That upon the petition OK majority OF
land-hold in any county or corporation, or
upon the petition Of majority of the board of
supervisors Of any county, or upon the petit
tion of majority of landholders in any town.
ship OF any county, it shall be the duty of the
court of such county or corporation, at the
March term of said court, IN the year 1872, to
appoint and associate two freeholders of said
county or corporation, OF experience and judg-
ment, with the assessor for said county or cor
poration who acted as assessor under an act
approved November 9Th, 1870, entitled ''an
act to amend aud re-eDact an act providing for
the re-assessment of the lands throughout the
Commonwealth" approved July 9Th, 1870, in
said county, corporation or township, who shall
constitute a board Of re-assessment, who shall
proceed to assess the value of lands and lots,
with the improvements thereon, in their re-
spective counties, corporations and townships,
as the same are arranged and established by
law. Upon complaint made at any time, with
in the time prescribed for correcting assess
ments OF lands under this act, by three or more
citizens of any county, city or town OF this
State, (which complaint shall be verified by
affidavit,) that the lands or lots Of any person,
situated in such county, city or town, were as
sessed too low, the proper court of such county,
city or town shall appoint three intelligent and
dsinterested freeholders, whose duty it shall
be, after being first duly sworn, and giving rea-
sonable notice to the owner OF the lands or lots
so assessed, to 60 upon the property and ex-
anime the same and report what, IN their opln-
ion, was the lair value OF such lands or lots at
the time OF their last assessment, upon the re-
turn of which report and such other evidence
as NAV be introduced, the court, 1t satisfied
that the assessment was too low, shall have
power to correct the same, and direct at what
value the said lands or lots shall be charged
provided, that majority OF the common coun
Gil of any city OR town having separate Or
ganizaton, and not forming any part OF town.
ship, shall have like authority to recommend
re- assessment OF the lots and improvements in
such city or town as is hereby given to a ma
iority OF the supervisors CT the counties touch
ing re-aSsessmen;s therein.
3. Each assessor, before entering upon the
duties OF his office, shall, before the Judge Of
the County Court OF his county In vacation, or
before the said court III term, execute bond,
with good security, III penalty OF nye thous
and dollars, conditioned for the faithful per
formance of the duties of his office, and shall
moreoyer take an cath that he will faithfully
and impartialiy, and to the best OF his skill and
| understanding, execute all the duties OF his Of
| flee according to law: provided, II said quail
| tication is in vacation, the certificate thereof
| and the cath shall be returned to the Clerk of
| the County Court, who shall record such GER
tihcate, aud the fact Ut the taking OF the oath,
| in the minutes of the next term.
| 3. The said assessors shall, as soon as may
! be after their appointment aud qualification as
| aforesaid. proceed to examine In person all the
| lands aud lots, with the improvements thereon,
within their respective counties and corpora
| tions. or Townships TO be re assessed, OF which
examinations the landowner snail De notified !;
| and shall, upon such examination, assess the
! cash value thereof, and small embrace In their
assessments any and all lands heretofore omit
| ted to be assessed. And IT at any time the
court shall be satisfied that any assessor ap-
| pointed under this act will not, or that from
any cause he cannot perform the duties devol
| we'd on him within the time prescribed, 1t may
wholly suuersede him, and appoint another in
| his place; put before any person so appointed
| shall enter upon the duties OF bis office, he
| shall take / nc oath and execute bond with Sc
curity, as prescribed by the second section Of
this act. in such penalty as the court shall di-
rect In the performance OF their duties the
| assessors shall be guided, as Tar as may be, by
the copies Of the existing assessments Tor their
| respective counties and corporations, or town
shins. now ON file in the Clerk s offices of their
resnective counties, cities and corporations ). for
which purpose the clerks snaA FURNISH to each