Chap. 30.—An ACT to empower the boards of supervisors or other governing
bodies of the counties to release the liability for interest, penalties and accrued
cost on unpaid county and district taxes for the year 1933 if such taxes are
paid prior to March 15, 1934, and to release the directors of finance, county
treasurers and/or clerks of courts of counties in which the board of supervisors
or other governing bodies have taken such action from liability for such penal-
ties, interest and cost in all cases where taxes are paid prior to March 15, 1934.

[H B 18]
Approved February 17, 1934

1. Be it enacted by the General Assembly of Virginia, That the
board of supervisors or other governing body of each county in this
State may, by resolution or ordinance spread upon the minute book,
release all persons, firms, associations and corporations from all liability
for interest, penalties and accrued costs on any taxes due such county
or districts of such county for the year nineteen hundred and thirty-
three, that are unpaid at the time the resolution or ordinance of the
board of supervisors or other governing body releasing the same becomes
effective, providing such taxes are paid prior to March fifteenth, nine-
teen hundred and thirty-four; provided that such boards or bodies may,
in their discretion, fix earlier dates for such payments and extend the
same from time to time in the same manner. The director of finance,
treasurer and/or clerk of the court of any county in which such action
has been taken by the board of supervisors or other governing body
who does not collect such interest, penalties and costs upon such county
and district taxes for such year which are paid prior to March fifteenth,
nineteen hundred and thirty-four, shall be relieved from all liability
therefor.

Nothing in this act shall be construed to empower any such board
of supervisors or other governing body to release any liability for in-
terest, penalties and accrued costs on such unpaid taxes that are not
paid prior to March fifteenth, nineteen hundred and thirty-four.

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