Chap. 91.— An ACT to extend and complete the segregation of taxes upon real
estate and tangible personal property and to provide that all taxes which were
assessed thereon for State purposes, and which are now delinquent, shall be
paid to the county, city or town in which the land now lies or in which the
tangible personal property was assessed. [SB 172]

Approved March 4, 1930

1. Be it enacted by the general assembly of Virginia, That all taxes,
which, prior to the segregation of land and tangible personal property
to the localities, were assessed upon land and tangible personal property
for any State purpose or purposes, and which now appears as uncol-
lected upon the delinquent tax books, shall be collected by the officer
charged by law with the duty of collecting same, and all such delinquent
taxes upon lands and all sums paid to redeem the same, which but for
this act would be paid to the treasurer of the State of Virginia, shall
be paid by the clerk of the court or other collecting officer to the treas-
urer of the county, city or town in which the land lies at the time of
such collection, and all such delinquent taxes upon tangible personal
property shall be retained by the treasurer collecting same. All such
taxes shall be retained and used for school purposes by the respective
counties, cities and towns receiving same in accordance with the fore-
going provisions, and all right of the State of Virginia to receive said
delinquent taxes is abrogated.