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LA WS 7
SUGGESTIONS TO, AND FORMS FOR CLERKS OF COURTS.
PUBLISHED BY THE AUDITOR OF PUBLIC ACCOUNTS.
PRESCRIBING GENERAL PROVISIONS
IN RELATION TO COM
MISSIONERS OF THE REVENUE AND THE ASSESSMENT OF TAXES ON PERSONS, PROPERTY, INCOME, LICENSES, &C., APPROVED MARCH SIXTEEN, EIGHTEEN HUNDRED AND SEVENTY-FIVE, AS AMENDED BY THE ACT APPROVED MARCH TWENTY-SEVENTH, EIGHTEEN HUNDRED AND SEVENTY-SIX, AND THE ACTS APPROVED APRIL SECOND, EIGHTEEN HUNDRED AND SEVENTY-SEVEN.
Sec. 1. Number of commissioners, &c.; term 22. Persons interested mar procure of office; residence.
statements of grants, judgments, 2. Qualifications and bonds of commis
decrees, &c. sioners.
23. Form of land book. 3. Definition of terms.
24. What is to be shown in the table of 4. Clerks to send copies of bonds to aud
tracts of land. itor.
25. What is to be shown in table of town 5. Commissioners' jurisdiction.
lots. 6. Assistant commissioners.
26. What changes in commissioner's 7. Communications from auditor to
land book shall be made. commissioners and the courts. 27. Shall enter and assess all land in his 8. Auditor to communicate instances of district granted by the commonmisconduct or neglect of commis
wealth. sioner to the courts.
28. Lands sold for taxes and purchased 9. Power to remove and fill the vacancy. for commonwealth, or by individ10. Books and papers of predecessor.
uals, how disposed of. 11. Auditor may procure substitutes 29. How transfers under the 17th, 18th, therefor.
and 21st sections made. 12. Duties, compensation, and liabilities 30. How land is assessed when owned of commissioners of the revenue for
by several parties in different parcities and towns.
cels. 13. When commissioner shall commence 31. How land is assessed when the surhis assessment.
face land is owned by one person, 14. What real estate shall be taxed.
and minerals, &c., by another. 15. Real estate exempt from taxation; | 32. How corrections and changes in land exception.
book are made. 16. What a commissioner shall do before 33. How land is assessed when the owner making out his land book.
dies intestate, or the land is de17. Lists furnished by clerks and regis- vised, or to be sold, and what is liater of land office to commissioner.
ble for the tax. 18. Lists furnished by clerks of courts. 34. Where lands are assessed in the 19. Lists to be transmitted to auditor wrong district, city, or town.
and copies to be delivered to com- 35. Where land lies in more than one missioners.
county, and how impravements on 20. Collateral inheritances; how tax
land are assessed. thereon assessed.
36. Where land lies in more than one 21. Abstracts to be furnished by the reg. district, and how improvements on ister of the land office.
land are assessed.
Sec. 37. Where land lying in two counties is 80. Order of court; how money reassessed, partly in one and not in
funded. the other, and part is sold.
81. Effect of order. 38. Omitted lands.
How refundod when paid into the 39. Arrears of tax, and land released.
and other mills charged.
Book. Persons and personal prop- 87. Licenses ; to whom granted.
When a license is required. 47. What personal property is exempt 89. Duty of a person who is about to from taxation.
engage in a licensed business. 48. Construction of revenue laws.
90. How commissioner obtains a li49. When commissioners begin to assess
91. Appeal from commissioner's valua50. What persons and personal property
tion. to be listed for taxation; who to 92. Individual names to be stated in a list the same; when and how.
license. 51. Penalty for failing to deliver list of 93. Change of name, new partner, &c.
personal property to commissioner. 94. Place of business to be designated. 52. How commissioner's property is 95. Separate licenses. assessed.
96. When double tax is imposed. 53. When forms shall be furnished to 97. Auditor of public accounts has tax-payers.
power to reform assessments. 54, Who may administer the oath.
98. Deduction from commissioner's 55. How correction made when commis
100. Duty of commissioners to attend at 56. Penalties for failing to comply with
the March and April sessions of this act.
their courts; when licenses ex57. Commissioner's personal property pire.
book; how made out; what to con- 101. List of licenses to be furnished to tain.
the county, city, or town treasurer. 58. False list; penalty and proceedings. 102. When list of licenses to be returned 59. Rules both as to land book and book
103. License returns evidence.
105. Licenses assignable; how, &c.
Books for former years; how made. 106. Licenses revocable by the court.
109. County or city or town treasurer not 65. Who retains original book.
to receive taxes in certain cases. 66. Copy to be delivered to clerk.
110. Taxes; when payable.
or town treasurer and clerk of the 112. The treasurer's return of licenses.
113. Property and profits of a licensed 68. Copy to be transmitted to auditor.
business not exempt from taxa69. When books to be furnished to
tion. clerks, treasurer, and auditor ; and 114. Commissioner's fees on licenses. penalty for failing to perform du- 115. Treasurer to note and report misties.
sions or violations of duty. 70. Commissioner's may require receipt 116. Redress against erroneous assessfor books.
117. How assessment corrected.
120. Costs; how recoverable.
122. Appeals for violations generally. 75. When compensation suspended. 123. Penalties; how recoverable. 76. Compensation for services omitted
124. In debt. by another commissioner.
125. Presentment, indictment, or infor77. Death of commissioner; how suc
mation. cessor paid.
126. Fraudulent returns. 78. No alteration to be made in book 127. Acts and parts of acts inconsistent after copy delivered.
with this act repealed. 79. Redress against erroneous assess- 128. Commencement.
Number of commissioners, &c.
Number of 1. Be it enacted by the general assembly of Virginia, That there commissioners of the revenue shall be four commissioners of the revenue for each of the counties