CHAPTER 206

An Act to amend and reenact § 58-960, as amended, of the Code of
Virginia, relating to the duty of city and county treasurers to mail
certain tax bills to taxpayers.

[H 246]

Approved March 13, 1968

Be it enacted by the General Assembly of Virginia:

1. That § 58-960, as amended, of the Code of Virginia be amended and
reenacted as follows:

§ 58-960. Treasurers to mail certain bills to taxpayers.—The treas-
urer of every city and county shall, as soon as may be in each year, not
later than December first, send by United States mail to each taxpayer
assessed with taxes and levies for that year amounting to two dollars or
more as shown by an assessment book in such treasurer’s office, a bill or
bills in the form prescribed by the Department of Taxation. The failure of
any such treasurer to comply with this section shall be a misdemeanor,
punishable by a fine not exceeding five dollars; provided, that such treas-
urer shall be deemed in compliance with this section as to any taxes due on
real estate if, upon the request in writing of the obligor upon any note or
other evidence of debt secured by a mortgage or deed of trust on such
real estate, he mails the bill for such taxes to the obligee thereof.