Chap. 55.—An ACT to relieve treasurers of the several counties of liability for
the penalties required by law on local taxes collected after December 5th of
each year, where the boards of supervisors of such counties have extended the
time limit for the payment of taxes without penalty, and to provide for re-
imbursing treasurers for certain penalties paid. [S B 133]

Approved February 28, 1934

1. Be it enacted by the General Assembly of Virginia, That the
action of the board of supervisors of any county in this State, taken
prior to the first day of January, nineteen hundred and thirty-four, ex-
tending beyond the limit fixed by section three hundred and seventy-two
of the Tax Code of Virginia, the time within which county and district
taxes for the years nineteen hundred and thirty-two and nineteen hun-
dred and thirty-three, or either of them, might be paid without penalty,
be, and the same is hereby, ratified, legalized, confirmed and approved.
The treasurer of any county in which such action has been so taken by
the board of supervisors, who has not collected such penalties, upon such
county and district taxes for such year or years, shall be relieved of all
liability therefor, and the same shall not be charged against him, and
if any such treasurer has paid such penalties, he shall be reimbursed by
the board of supervisors of his county for the payments so made.

Z. An emergency existing on account of the requiring of such
treasurers to personally pay the penalties which would have attached
after December the fifth of each such year, this act shall be in force from
its passage.