Chap. 115.—An ACT to amend and re-enact sections 2332, 2333, 2334, 2335 and
2336 of the Code of Virginia, relative to the assessment and collection of
omitted taxes and levies. [H B 72]

Approved March 2, 1920.

1. Be it enacted by the general assembly of Virginia, That sections
twenty-three hundred and thirty-two, twenty-three hundred and thirty-
three, twenty-three hundred and thirty-four, twenty-three hundred
and thirty-five and twenty-three hundred and thirty-six of the Code
of Virginia relative to the assessment and collection of omitted taxes,
be amended and re-enacted so as to read as follows:

Sec. 2332. Omitted taxes, levies, etc., how assessed.—If the com-
missioner of the revenue, examiner of records or other assessing
officer, commission or board designated by law to assess persons,
property (real, personal and mixed), taxes, levies, et cetera, ascertain
that any person, or any real or personal property, or income, or salary,
or license tax, or inheritance tax has not been assessed, for any year
of the three years next preceding that in which such ascertainment
is made, by the State, county, district, city or town, or that the same
has been assessed at less than the law required for any one or more
of such years, or that the taxes, levies, et cetera, thereon, for any
cause, have not been realized, it shall be the duty of the commissioner
of the revenue, examiner of records, or other assessing officer, to list
the same and assess persons, property (real, personal and mixed),
with taxes and levies at the rate prescribed for that year, adding
thereto a penalty of five per centum and interest at the rate of six
per centum per annum, which shall be computed upon the taxes, levies
and penalty from the first day of December of the year in which such
taxes should have been paid, and any treasurer collecting such taxes,
levies, penalties and interest shall add thereto interest at the rate of
six per centum, which shall be computed upon the total amount due
from the day on which the assessment is certified to him for collection
unless the same is paid within thirty days following such certification.

Sec. 2333. Forms for assessment of, to be prescribed by the audi-
tor of public accounts.—It shall be the duty of the auditor of public
accounts to prescribe and furnish to commissioners of the revenue,
forms upon which to assess omitted taxes on persons, tangible and
intangible personal property, money, income and real estate, which
form shall be used by the commissioners of the revenue in making
the assessments required by law, and the assessment of omitted taxes
shall not be made upon the land, personal property and income books
for the current year’s assessment, but shall be made upon the forms
prescribed by the auditor of public accounts, which he is, by this
section, required to prepare and furnish.

Sec. 2334. Assessment and collection; methods of ascertaining
and reporting.—Within the period prescribed in section twenty-three
hundred and thirty-two, the examiner of records and the county and
city treasurers are hereby authorized, unless the assessment on intangi-
ble personal property, money, inheritance and income for omitted
taxes have already been made, to use the same methods of ascertain-
ing and reporting property for assessment and for the assessment
and collection of all omitted taxes on intangible personal property,
money, incomes and inheritances as are authorized to be used for
the assessment and collection of current taxes and shall receive the
commissions allowed by law.

Sec. 2335. Appropriation of taxes collected under sections twenty-
three hundred and thirty-two and twenty-three hundred and thirty-
four.—All State taxes hereafter assessed and collected under sections
twenty-three hundred and thirty-two and twenty-three hundred and
thirty-four are appropriated to the public free schools of the primary
and grammar grades, except the State taxes hereafter assessed and
collected for pensions.

Sec. 2336. Assessments of and suits or actions for the collection
of, not invalidated Nothing contained in the four preceding sections
shall operate to invalidate or defeat any assessment of property or
income or inheritance or any suit or action for the collection of
any taxes, made or commenced prior to the date on which such sec-
tions, as amended, shall become effective; provided also that nothing
therein contained shall apply to the assessment of any taxes or levies
by action, suit or otherwise, based upon valuations to establish which
any petition shall have been filed with the State corporation commis-
sion prior to the date on which such sections, as amended, shall be-
come effective.

2. All acts and parts of acts in conflict with this act are hereby
repealed. .

3. An emergency existing, this act shall be in force from its

passage.