The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1875-06-04
TSrom the Winchester Tines.]
Rwooauvnoua NJ Lands.

AS the new law in relation to the assess
ment of lands, approved March III, 1919, Is OF
general interest We give it In full below:
Az ACT to amend and reenact sections l. 8,
and 6 of chapter 80 of the Code of 1873,
and 10 repeaI sections 8, 10, IL, II. IL, IA,
15. and 16 Of said chapter. in relation 10
the assessment of the lands Of the Com
monweal,b. Approved March 81. 1915.
|. Be ii enacted by the General Assembly,
That sections /, 5, and 6 Of chapter az OF the
Code of 1873 be amended and reenacfed SO
as to read as follows:
SECTION l. 1t shall be the duty of the sew
eraI county and corporation courts. anu OF
the Hastings Court Of the city OF Richmond,
at their June and July terms, IN the year
1875, and every fifth year thereafter, to ap'
point proper persons TO assess The cash value
of all lands and lots, together With the I'M
proyemeuts thereon, within their respective
counties and corporations: Provided, That
| there shall be but one assessor for each cor
poratiop. except the city Of Richmond,
where there shall be three, and for each
county as many as there are commissioners
| of the revenue for the same. And no per-
son shall be appointed assessor for any coun-
| " or corporation who is not resident or
| freehoIder of the same. In those counties
in which two or more assessors are to be ap.
pointed the court shall appoint one for each
district TO which commissioner of the rev.
enue shall be assigned. .,
SECTION 5. As soon as the assessors shall
have completed the assessments in their re-
spective counties, districts, or corporations
they shall make out two copies OF the aSsess-
ment In the form in which the land-books
are now made out, and shall certify on oath
| I,k lotc fnlf
there are no errors on its face; and of those
copies so certified one shall be filed and pre-.
served In the clerks office of the county or
corporation, aud the other forwarded ny
mail or other safe conveyance TO the Auditor
! of Public Accounts at Richmond on or be-
fore the 1st of December in the year 10
| which the assessment is made: Provided,
| That for good cause shown the judges OF
the county and corporation courts OF
this Common wealth may extend the time OF
making the returns Of SAID assessment to
the 1t Of January next succeeding. Each
assessor who shall fail to comply with any
requ,sition OF this section shall forfeit all
rIgut 10 compensation for bis services. 1t
shall be the duty of the Auditor OF
Public Accounts as soon as practicable after
the passage of this act to prepare proper
forms of returns so arranged as to show The
lands and lots in each commissioner OF the
revenues district separately, with blanks TO
be filled up by the assessors, and cause the
.ame, with proper instructions, TO be print
ed, and forward sufficient numD Der of copies
for the use of the assessors to the clerks Of
The courts Of the several counties and corpo-
ratIons.
SEcrroN6. Any person feeling himself ag-
grieyed by the assessment Of his lands or
lots made under the provisions of this act
may, upon giving notice to the assessor,
apply TO the court by which the assessor was
appointed, at the first, second, or third term
after such assessment shall be made, aud not
alter, to have the assessments Of bis lands or
lots corrected; which notice shall be 10
writing, and shall have appended thereto
an affidavit that 10 the opinion of the
IF INT the assessment Of his lands or lots
Is above the true value thereof; which
affidavit may be sworn to by the
owner or his duly authorized agent.
1n all such applications it shall be the duty of
The attorney Tor the Commonwealth o pro-
.ect the Interests Of the CcmmonWealth.]
assessment is TOO high it suall reduce the same
| 10 what is in its opinion the true value OF
such lands or lots; but il it shall be of opin.
ION that the assessment is too low, then it
sDall increase it in like manner. And such
application shall have precedence over all
other causes pending in said court. 10
any case in which the owner Of lands or
lots, or his agent. shall be dissatk fed with
the value assessed because it is too low, the
assessor shall adopt the estimate of the own
er or his agent: but in cases of appeal from
the decision TO count, as herein provided for,
costs shall not be taxed for or against the
appellant or the Commonwealth.
2. Sections g. 10, IL, II, 13. IA, Is, and
l6 Of chapter 80 of the Code OF 1873 are
hereby repealed.
3. This act shall be in force from its pas