Shenandoah herald. [volume] (Woodstock, Va.) 1865-1974, 1872-02-08
"A BEL Providing FoR
THE REAssESsMFNT OF
4 Lanes in tho Commonwealth

lie GtAH - EDO III EN- -. SJE
4 Lanes in tho Commonwealth
Whereas, complaints exist in dive RS
counties in this con- moawealth of inequ
atty and imperfecness Of the existing
assessment of the value of the lands
therein: -.
1: BE II enacted by the General As
senbly That spoh The pe,iiion, Of a
majority Of the landholders ia', any county
or corporation. or upol the petition Of a
majority Of the board of supervisors of
any county, or upon petition of:a majori-
SSof landhelders in any township Of
AM, 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
!. ffeeholders Of said county or corporation.
Of experience aid Judgment, with. the
assessor for said county or corporation
who acted as assessor under an act, ap-
proved November 9Th, 1870. entitled
IAN act to amend and re-enact an &C.
entitled an act, providing fer the reas-
sessment of the lands throughout the
Commonwealth" approved July 9th,
1870, in said county. corporation or town
ship, who shall constitute board of reas-
sessment. who shall proceed to assess The
value of lands and lots, with the improve
ments thereon in their respective unties,
corporations and townships as the same
are arranged and established by law.
Upon complaint made at any time,
within the time prescribed for correcting
assessments o: 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 suck
county, city or town, were assessed too
low, the proper court Of such county,
city or town SHALL appoint three intelli-
gent and disinterested freeholders, whore
duty it shall be, after being first duly
sworn, aud giving reasonable notice to
the owner of the lands or lots so assessed,
to 60 upon the property and examine the
same, and report what, in their pinion.
was the fair value OF such lands or lots
at the tiae of their last assessment; upon
the return of which report aad such
other evidence as may be introduced, the
court, if satisfied that the assessment was
too low, shall have power to correct the
same, aud direct at what value the said
lands or lots shall be charged: Provided,
that amajority Of the common council oil
any city or town having a separate or
gan cation and not forming part of any
township, shall have like authority to
recommed reassessnents of the lots and
improvements in such city or town as is
hereby given to majority of the super
yisors Of the counties touching reassess.
ments therein.
2 Each assessor. before en- tering upon
the duties Of his Office, shal, before the
judge Of the County coust Of his county
in vacation. or before tie said court in
term, execute a bond, With good security,
/ in a penalty Of Ave. thousand dollars
conditioned for the. faithful performance
of the duties of his Office; and shall. more.
over, take an oath that be WIFE faithfully
| and iqpartiaiiy, and to the best Of hi:
| skill and understanding, execute I'll the
duties Of his Office according to law
Provided, if said. quail fcatlen is in vaca-
ton, the certificate thereof and the oath
shall be returned to the clerk Of the
Countyscourt, who shall record such Ger.
tidcate, and the fact Of the taking of the
oath in. the minutes of7the next term.
3. The said assessors Shall, as soon as
may be after their appointment and quail
ifca,ion as aforesaid, proceed to examine
in person all the lands and lots, with the
improvements thereon. within their re.
spective counties and corporation or town
ships to be reassessed. Of which examina
| ton the landowners shall be notified anc
t shall, upon such examination, assess lhe
cash val ae- thereof, and shall embrace il
htheir assessment any and all lands hereto
/ fore omitted to be assessed; aud il at any
time the court shall be satisfied that any
assessor, appointed under this act, will
not, or FROM any cause cannot, perform
the duties devolved on him within the
time prescribed, in may wholly superced
him and appoint another liz his place; but
! before any person so appoin ed shall en-
ter upon the duties Of his office be shal
take the oath and execute bond with
security, as prescribed BY the second sec
ton of this act, in such penalty as the
court shall direct. Ia the performance
'of these duties the assessors shall be
guided as far as may be by the copies pl
the existing assessments for their respec.
tive counties and corporations or town
ship, now on file in the clerks Offices oil
their respective counties. cities and cor
porations, for which purpose the clerks
shall furnish 10 each board certified copy
of the list of grants SO sent to him by
the register of the land Office, under the
provisions of the third section Of the &C,
aforesaid, and of the list hereinafter pro-
vided; for which services the clerk shall
receive such compensation and shall be
liable to such penalties as are provided
for aud prescribed by the said third sec
ton; and it shall be the duty of the reg
lister, as soon as possible after The pass
age of this act, to transmit to the clerk
Of each County and corpoation court OIL
the State list of all grants of land in
said county or corporation issued between
The date Of the lists made under the pro-
visions Of the said third section aud the
time of making the list hereby authorize
ed. The cash value of lands, lots and
Improvements thereon shall be fixed by
first ascertaiuing the value upon the US
ual credit in the neighborhood. and re-
batting legal interest when interest isno,
unusally allowed on such credits or d5+
ierred payments. -.