Chap. 94.--An ACT to authorize the boards of supervisors and other governing
bodies of the counties to release upon certain conditions the liability for
interest, penalties and accrued costs on unpaid county and district taxes
upon real estate for the year 1937 and all previous years, and to release
officers charged with the collection of such taxes from liability for such
interest, penalties and costs, upon certain conditions. [H B 166]

Approved March 10, 1938

1. Be it enacted by the General Assembly of Virginia, That the
oard of supervisors or other governing body of each county in this
State may by resolution or ordinance spread upon the minute book
release all penalties, interest and costs accrued on any taxes upon real
estate due such county or any district of such county for the year nine-
feen hundred and thirty-seven and all previous years, that are unpaid
at the time the resolution or ordinance of the board of supervisors
or other governing body releasing the same becomes effective. Such
‘elease shall be made upon the condition that all such taxes due for
he year nineteen hundred and thirty-seven and all previous years shall
de paid on or before the fifth day of December, nineteen hundred and
hirty-eight.

The director of finance, treasurer and clerk of the court of each
county, after such action has been taken by the board of supervisors
yr other governing body, who does not collect such penalties, interest
ind costs upon such county and district taxes which are paid in ac-
ordance with the conditions imposed as hereinbefore prescribed, shall
ye relieved from all liability therefor.
Nothing in ‘this act shall be construed to empower any such board
§ supervisors or other governing body to release any liability for in-
erest, penalties and costs on such unpaid taxes upon any terms and
onditions except as hereinbefore prescribed.