The Valley Virginian. [volume] (Staunton, Va.) 1865-1895, 1878-04-04
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An Act

to authorize reassessment Of The lands
throughout the commonwealth that hare
been injured blythe late freshet.
Approved February %, 1878.
Whereas great injury has been done by the late
property lying along many of the streams in the
commonwealth; and whereas it would be unjust
to require persons whose lands, milling or manu-
featuring property have been materially injured
or entirely destroyed, to pay taxes upon them at
IL cir present assessed value; therefore,
l. Be it enacted by the General Assembly of
Virginia. That the Judge of the county court of
any county of the corporation court OF any cor
poration in this State, at any time within two
vacation, shall upon the petition of any person
or persons owning lands within such county or
corporation, who shall alege that his lands. mill
ing or manufacturing property have been mate
rally injured by the late freshet of November,
eighteen hundred and seventy-seven. appoint
three intelligent, discreet and diSinterested free
holders, whose duty it shall be, within fifteen
days after their appointment, to proceed upon the
lands, milling or manufacturing property men
toned in said petition. and after having taken an
oath for the faithful discharge of their duty. to
be administered by a Justice, notary, OF other
county or corporation. they shall personally in
spect and examine said lands, and fthey Shall be
of opinion that they have in fact been materially
injured by the late freshet. they shall proceed to
reassess said lands in accordance with their true
cash value, after which they shall. WITHIN ten
days, return their assessment to the office of the
clerk of their county corporation court pro-
vided that the reduction made under this act shall
in no case exceed the damage dope to the prop
erty reaSSeSsed, by the freShet OF November,
eighteen hundred and seVenty-seven.
g. Any person feeling aggrieyed by the assess
mept herein provided fer, may upon giving no
county or corporation in which the land lies, ap
ply to the court by WHICH the said assessors were
appointed, at the first or second term after such
assessment shall be made, and not after, to have
said assessment corrected, which notice shall be
in writing. and shall have appended thereto an
,a%t ,ir,in fJior,f
sessment of his lands or lots is above the true
value thereof, which affidavit may be sWnrn TO
y hs n rs cry q hs9 ag
er of the revenue, the assessment made as afore-
said shall be too low, it shall be his duty, after
giving ten days notice to the owner Of the prop
poraton by which said commissioners were APP
pointed, to have said assessment increased In
all such applications, 1t shall be the duty of the
attorney tor the commonwealth in such court to
attend TO the interest of the commonwealth and
if the court shall be satisfied that the assessment
ie too high or TOO low ~ shall reduce or raise tho
same, as tle case may be- to what is. in his opin-
ion. its true yaue upon the basis mentioned in
the frat section.
ton two OF this act at the first second term of
the court after the report of the commissioner
has been returned, as above provided for. the
he approves said assessment. IN term time, make
an order causing such assessment to be entered
upon the land books by the commissioners of the
revenue; and the clerk OF said court shall, within
thirty days thereafter, transmit copy Of the or
dep to the auditor Of public accounts
property provided for by this act. shall be taken
as the basis Of taXatipn upon such real estate by
the commissioners of the revenue for the year
eighteen hundred and seventy=eight and every
year thereafter, until further peassessiaent is
made pursuant to law: provided that said reas-
sessment shall be made and perfected on or be-
fore the first day of June, eighteen hundred and
seyelty-eight.
S. Any person applying for reassessment of his
lands under the provisions OF this act, shall nav
ali costs OF the proceedings under said petition,
and on any appeal taken py hin under this act
in which such petition may be filed; and the coin
missioner of the revenue shall be entitled to re-
ceve one-haf of the fees usually allowed for such
services.
6. This act shall be in force from its passage.