Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1915-02-06

and harmony and co-opcration among
MI officials connected with the revenue
system of the state CD to execrise
general supervision. over the local
boards OF review, ana over the asses
sors and commissioners OF the revenue.
In all matters within it's jurisdiction
the said State Advisory Board shall
have authority to administer ouths, to
award, issue and have served. executed
and returned any writ, notice. process,
order or order OF application which
may by law be awarded, issued, served
or returned by or to any court OF
law or equity In this Commonwealth
for the purpose OF compelling tho at
tendance of witnesses and the enforce
mcnt and execution of it's findings,
orders and judgments.
| Tho sum OF $4,000 annually, or 80
much thereof as may be necessary. be.
and tho same is hereby appropcja ed
out OF any funds in the trcasucry not
! otherwise appropriated to carry out the
! purpose OF this act
PROVISIONS AS TO
| LOCAL BOARDS OF REVIEW
| ON or before tho first day OF June I'm
every year the judge or the Circuit,
Corporation or hustings Court OF each
| county and city shall, either In term.
| time or vacation. appoint three quail
| lied voters residing In such county or
city. 10 compose a local board OF re-
or city.
! The compensation OF each member
! of tho local board of review OF as
sessments shall be 81 per day. and tho
,.clerk 81 per day for each day that hP
! shall be necessarily employed to be
paid onc-half by the Commonwealth
and one-half by the county or city
where he serves
Duties Of Board OF Review OF Assess-
menIs.-Each local Board OF Review OF
| Assessments shall have power. and It
shall be its duty:
To direct the Commissioner of the
| Revenue to enter in the assessment roll
any property. whether real or personal,
which Is found 10 have been omitted.
To direct the Commissioner OF the
/ revenue to correct any entries found to
be erroneous, and to cancel duplicn te
! assessments.
To hear and determine the complaints
or all taxpayers who appear and claim
10 DC hgHriurrd by unequal or unjust
assessment and direct such corrections
ON tho assessment books with reference
thereto as may be- determined.
In the year OF a Quiuuucnnial assess
mcnt of real estate such Board OF Re
view shall devote especial attention to
grievances ana complaints with regard
10 the assessment of real estate ana
direct such corrections on the land
books with reference thereto ns may he
make no changes in real estate nsscss-
ments. save and except OF lands, lots
or improvements not previously passed
MAY REVIEW AssESsMENT
OF INTANGIBLE PROPERTY
Thc local Board of RovicS on hcbal =
OF the commonwealth. may apply to tho
circuit Court of tho county, or to tho
| corporation or Hastings Court OF Tho
CITY, Tor tho correction OF any crronc-
Gus assessment of lands or other pror
crty IN the same manner as Is now nro-
vidcd by law
10 review the annual Assessment of
lhtahHsbie personal property. income
ana money returns of all taxpayers in
'helr respective cQunties and cities ma
"h'c' or required To bc made. Ia tho
commissioners OF the revenue bofore
the same are entered or rxi.nno1 49,,
IN" BOOKS of the said commissioners NJ
me revenue; and to this cud ,bav ,I,i,
uirect the examiner OF records of thn
'"oiclai circuit In which any s,,r,,
county or city Is located, and /, shall hs
ne nuty OF said examiners in adt,i,inn
n' "uues now imposed upon Them
W i'W' 10 assist tho said local bonrts
OF review In the examination nC H. 49,.
~ us ny taxpayers OF all such int,n
money. c7 anu
~ iocai board Of review shall b,ro
thoi, =" summon the taxpayers or
In
ing informa ton on tho subior, Ia -
mem ana require them to answer ~,
oer oath all questions touchin,, ,i,
ownership df Intangible property I'm.
n o1 or money. held by such rnrson
t -, y. corporation and the valuation OF
said property vi
inc answers required under o,tb ~
the person, hrm. corporation, agents M.
WITNESSES snail not be disclosed unIe.a
";tu ior ny court of record or nv
shlu state advisory board I
me examiners OF records shall he
1870, 10 receive as compensation for
thor services In the assessment -
property assessed under this act IN No
phiu 10 them under the act cro,tJnp
sucn oi'icers. commission equal 70
tnat now Received by the commissioners
OF the revenue; proviiru, the examiners
OF records shall refund and pay into tho
treasury the compensation maid thcn,
on all property hereafter renor,.d Ia,
them that shall be relieved Of toxno
enormously assessed thereon and ~.
compensation paid them on all nron-
erty upon which the taxes hereafter
assessed are not collected and are re-
turner delinquent. and shall be lis
therefor under the bond reouired nv.
law TO be executed
me several commissioners OF tho
revenue on or before the lst day Of
June IN each year, shall cause III. ner
sonar ihtcrrosatories of each taxpayer
covering intangible personal pronnrtv
income or money in their respective
districts, to be placed in the hands of
the examiners of records of such dis
tricts the examiners of records shall
return the same together with their
report to the local board of review and
the commissioners Of the revenu with
In sixty days thereafter, unless allowed
further time By the Auditor OF Public
| Accounts.