Chap. 27.—An ACT to amend and re-enact Section 394 of the Tax Code of
Virginia, as heretofore amended, in relation to collection of delinquent taxes
so as to empower the Board of Supervisors of any county in this State
which adjoins three cities lying wholly in this State, one of which cities
having a population of one hundred and seventy thousand or more, as shown
by the last preceding United States census, to require the treasurer to continue
to collect such delinquent taxes. [H B 30]

Approved February 26, 1938

1. Be it enacted by the General Assembly of Virginia, That sec-
tion three hundred and ninety-four of the Tax Code of Virginia, be
amended and re-enacted so as to read as follows:

Section 394. After one year following June thirtieth of year as
of which delinquent lists speak, what to be done as to local levies.—At
the expiration of one year following June thirtieth of the year as of
which such delinquent lists speak, the treasurer shall again submit
a copy of each of the lists mentioned in the paragraphs numbered
two and three of section three hundred and eighty-seven hereof, to
the board of supervisors of his county, or the council or other govern-
ing body of his city, such submission to be made at the first meeting
of such board or council or other governing body, held after such date.
Such lists so resubmitted shall show the changes which have occurred
since June thirtieth of the preceding year, and the treasurer shall con-
tinue his efforts to collect the then unpaid local levies upon the real
estate included in said list numbered two until said real estate shall
be sold under the provisions of section twenty-four hundred and sixty
of the Code of Virginia.

Such board, council or other governing body shall have power to
require the treasurer to continue to collect such delinquent local levies
included in the list numbered three for an additional period of two
years. at the end of which time he shall return to the board, council
or other governing body, a list of such of the said levies as may then
remain unpaid, together with the tax tickets representing the same,
and shall be given credit for the aggregate amount thereof, and he
shall not thereafter be required to make any further collections there-
on; provided, however, that in any county in this State which adjoins
three cities, one of which cities having a population of one hundred
seventy thousand or more, as shown by the last preceding United
States census, the board of supervisors of such county may, in its dis-
cretion, evidenced by resolution, require the treasurer to continue to
collect such delinquent local levies for such period, longer than two
years, as may be prescribed by said board, and may rescind such re-
quirement and may re-impose the same from time to time; and the
treasurer shall monthly make report to such board of such collections ;
and the board shall have power and authority to require the treasurer,
from time to time, to report to it all uncollected delinquent local levies,
such report to be in a form prescribed by the board.

Such board, council or other governing body may, instead of re-
quiring the treasurer to so continue his efforts to collect such delin-
quent local levies included in said list numbered three, place the same,
or the uncollected levies returned by the treasurer, as last above pro-
vided for, as the case may be, in the hands of the sheriff or sergeant
of the county or city for collection, or employ a local delinquent tax col-
lector or collectors to make such collections, upon such terms as may be
agreed upon. If such delinquent levies be placed in the hands of the
sheriff or sergeant, or if such local delinquent tax collector or collectors
be employed, such sheriff, sergeant, or local delinquent tax collector or
collectors shall have all the power and authority to enforce collection by
levy, distress, or otherwise, as the treasurer of the counties and cities
have under the law. In either such event, the treasurer shall be en-
titled to credit for all delinquent levies which may be turned over for
collection, as aforesaid, in pursuance of orders given him by such
board, council or other governing body, and no part thereof shall there-
after be returned to him for collection by him.

All collections made by any such sheriff, sergeant or delinquent tax
collector shall be reported by him to such board, council or other gov-
erning body, and the moneys so collected shall be paid over to the
treasurer, who shall be held accountable therefor; and such sheriff,
sergeant or delinquent tax collector shall, at the end of his term of
employment, return to the board, council or other governing body, a list
of such delinquent levies so turned over to him as may then remain
unpaid, together with the tax tickets represented thereby.

Such board. council or other governing body shall then have power
to employ other delinquent tax collectors to collect the levies so returned
unpaid, for such time and on such terms as may be agreed upon, such
collectors to have the same powers as are hereinbefore conferred upon
delinquent tax collectors, and be charged with similar duties, or to
make such other disposition thereof as such board, council or other
governing body may deem proper.