Chap. 196.—An ACT to amend the Tax Code of Virginia by adding thereto
a new section, to be numbered 394-a, in relation to power of board of super-
visors or other governing body in counties containing more than five hun-
dred inhabitants per square mile to require treasurer to continue to collect
delinquent local levies. [H B 462]

Approved March 18, 1938

1. Beit enacted by the General Assembly of Virginia, That the
Tax Code of Virginia be amended by adding thereto a new section,
numbered three hundred and ninety-four-a, which new section. shall
read as follows: . 7

Section 394-a. In counties containing more than five hundred
inhabitants per square mile, board of supervisors or other governing
body may require treasurer to continue to collect delinquent local
levies.—In any county containing more than five hundred inhabitants
per square mile, according to the last preceding United States census,
the board of supervisors or other governing body of such county may,
in its discretion, evidenced by resolution recorded in its minutes, re-
quire the treasurer to continue to collect such delinquent local levies
included in the lists numbered two and three in section three hundred
and eighty-seven of the Tax Code of Virginia, for such period, longer
than two years, as may be prescribed by the said board or other
governing body, and may rescind such requirement and may re-impose
the same from time to time; and the treasurer shall monthly make
report to such board or other governing body, of such collections:
and the board or other governing body shall have power and authority
to require the treasurer, from time to time, to report to it all un-
collected delinquent local levies, such report to be in a form prescribed
by the board or other governing’ body.

2. An emergency existing, this act shall be in force on and after
its passage.