CxChap. 295.—An ACT to authorize the governing bodies of certain counties to re-
lease upon certain conditions the liability for interest, penalties and accrued
costs on unpaid county and district taxes upon real estate for the year 1942
and all previous years, and to release officers charged with the collection of such
taxes from liability for interest, penalties and costs. (H 398}

Approved March 29, 1944

Be it enacted by the General Assembly of Virginia:

1. The governing body of any county having an area of more than
four hundred sixty-nine square miles but less than four hundred seventy-
five square miles and a population of more than thirty-three thousand
but less than thirty-five thousand according to the latest preceding United
States census, and the governing body of any county adjoining any such
county may by resolution or ordinance spread upon the minute book
release all penalties, interest and cost accrued on any taxes upon real
estate due such county or any district of such county for the year nine-
teen hundred forty-two and all previous years that are unpaid at the
time the resolution or ordinance of the governing body releasing the same
becomes effective. Such release shall be made upon the condition that
all such taxes due for the year nineteen hundred forty-two and all pre-
vious years shall be paid on or before the fifteenth day of January, nine-
teen hundred forty-five.

After such action has been taken by the governing body of the county,
the treasurer and clerk of the court of the county who does not collect
such penalties, interest and costs upon such county and district taxes
which are paid in accordance with the conditions imposed as hereinbefore
prescribed, shall be relieved from all liability therefor.

Nothing in this act shall be construed to empower any such governing
body to release any liability for interest, penalties and cost on any such
unpaid taxes upon any terms and conditions except as hereinbefore
prescribed.

2. An emergency exists and this act is in force from its passage.