Staunton vindicator. [volume] (Staunton, Va.) 1860-1896, 1880-06-25
|ss!Nhe Mtnhteatav+
FRIDAY MORNING. JUNE 25. 1886
The Amended Law Relating to the Re-Adiust-
ment of Real Estate.


The Amended Law Relating to the Re-Adiust
ment of Real Estate.
Judge Quarles, as required by law, will,
at the June term of his court, or the term
following, appoint assessors 10 reassess the
real estate in this county for State taxa.
ton. lis assessment establishes the tax
abb value for the next five years. We give
below the amended law with relation to
the assessment:
l. 1t shall be the duty of the several
county and corporation courts, and of the
Hastings Court of the city of Rich mond
at their June or July terms, in the year
eighteen hundred and seventy five, and ev-
cry fifth year thereafter, to appoint proper
persons to assess the cash value of all lands
and lots, together with the improvements
thereon, within their respective counties
and corporations; provided. that there
shall be but one assessor for each corpora
ton, 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 person
shall be appointed assessor for any county
or corporation WHO is not resident or a
freebooter in the same. In those counties
in which two or more assessors are to be
appointed the court shall appoint one for
each district to which a commissioner of
the revenue shall be assigned.
2. Each assessor, before entering upon
the duties CT his office, shall, before the
Judge of the county or corporation court
of his county, or corporation in vacation,
OF before the said court in term, execute a
bond with good security. in the penalty of
Ea1t ,pd for he
faithful performance of the duties OF his
office according to law: provided, if said
qualification is in vacation the certificate
thereof and the oath shall be returned to
the clerk of tie county or corporation
court, who shall record such certificate
and the fact of taking the oath in the
minutes of the next term.
8. The register of the land office, as soon
as possible after the passage of this act,
shall forward to the clerk of each coun ty
and corporation court, list of all grants
of land within his county and corporation,
issued between the thirty-firSt day of De-
cemper, eighteen hundred and sxty-nine,
and the time of making out such list; and
1t shall be the duty of the clerk, without
unnecessary delay, to deliver to the asses
Sor of such county or corporation, the said
list OF grants, with a copy of the land
book for his county or corporation last re-
turned, and list of the conveyances re-
corded since the said book was made out.
In any county in which there Shall be
more assessors than one, the CLERK shall
furnish to each OF them copy of the list
of grants and of the land book, and also a
list of conveyances as aforesaid, for the dis
trict for which he is appointed. For the
services aforesaid, the clerk shall receive
such compensation as the court of his
county or corporation may think proper to
allow, which shall be embraced in and
paid out of the first corporation or county
levy made after the services shall have
been rendered. And any clerk who shall
fail to perform any duty hereby enjoined
upon him, shall be fined for the use of the
literary fund, a sum not exceeding one
hundred dollars, at the disc retiOn of a jul
.ry.
4. The said assessors shall, immediate
ly after their appointment, proceed to ex-
anime all the lands and lots, with the i'm
provements thereon, within their respect
i've counties, districts and corporations,
aid shall, upon such examination, aScer-
tain and assess the cash value thereof; an
if at any time the court shall be satisfied
that any assessor appointed under this act
will not, or that from any cause he cannot,
perform the duties devOlved on him within
tie time prescribed, it may wholly super
;Sede him, and appoint another in his place,
or appoint one or more assistants to aid
him in his duties, as it Shall deem most
expedient; but before any person thus ap
pointed shall enter upon the duties of his
office, he shall take the oath and execute
the bond, with such penalty as the court
shall fix, prescribed in the second section
provided, however, that the cash value OF
the lands, lots and improvements thereon,
Shall be fixed by first ascertalnlng the val
ne, upon the usual credits, in the neigh
I 1o~n ir,@n
interest is not usually allowed on such
credits or deferred payments.
5. AS soon as the assessors shall have
completed the assessment in their respec-
tive counties, districts or corporations,
they shall make out three copies Of the
assessment. in the form in which the land
books are now made out, and shall certify
on oath that no lots or land are omitted,
and that there are no errors on its face;
sand of those copies so certified one copy
shall be filed and preserved in the clerk $
office of the county OF corporation, and
another copy forwarded by mail or other
safe conveyance to the auditor of pubic
accounts at Richmond, and another copy
s,NaIs be delivered to the commissioner of
the reyenue of the county, district or cor
norati,,u, on or before the first day of De-
cember il. the year in which the assessment
is made: provided that, for good cause
shown, the Judges of the county and cor
noration courts OF this Com monWealth
NAV extend the time of making the re-
turns of SAID assess mept to the first day of
January next succeeding. Each assessor
who shall fail to comply with any requls-
ton of this section shall forfeit all right to
COMPENSATION for his services. IL Shall De
the duty of the auditor of public accounts
as soon as practicable after the passage or
this act to prepare proper forms OF re-
turns. SO arranged as to snow Ine Janus
and lots in each commissioner OF the rev.
enu4's district separately, with blanks to
be filled up by the assessors, and cause Inc
same with proper distractions, to be PRINT
ed and forward a sufficient number OF cop
les for the use of the assessors to the CLERKS
of the courts Of the several counties and
corporations. Acts 1888, chap. IS, sec. 8,
p. $50.
6. ANY person feeling himself aggrieved
10y the assessment Of his lands or lots,
made under the provisions of this act,
may. upon giving notice to the assessor,
appfy to the court by which the assessor
was appointed, at the first, second or third
term after such assessment shall be made,
and not after, to have the assessment of
bis land or lots CORE cited; which notice
shall be in writing, and shall have append
ed thereto an affidavit that, in tie opinion
of the afiiant, the assessment of his lands
or lots is above the true value thereof:
which affidavit may be sworn 10 by the
owner or his duly authorized agent. ln
all such applications it. shall be the duty
of the attorney for the commonwealth IL
such court to attend to the interest OF the
commonwealth. And if the court Shall
be satisfied that the assessment is TOO nigh
1t shall reduce the same to what Is, in III
opinion the true value Of such lands OF
lots; but if it be of the opinion that tht