Chap. 40.—An ACT to amend and re-enact Sections 389 and 390 of the Tax Code
of Virginia, as amended, relating to delinquent lists, so as to authorize treasurers
to destroy certain tax tickets. [S 5

Approved February 19, 1944

Be it enacted by the General Assembly of Virginia:

1. That sections three hundred eighty-nine and three hundred ninety
of the Tax Code of Virginia, as amended, be amended and re-enacted, as
follows: , ,

Section 389. Delinquent lists involving local levies to be submitted
to governing bodies of counties and cities—A copy of each of the three
lists mentioned in the paragraphs numbered one, two and three in section
three hundred eighty-seven hereof shall be submitted by the treasurer to
the governing body of his county or city. Such lists shall be so sub-
mitted at the first meeting of the governing body held after the treasurer
shall have completed the lists. The governing body may direct the treas-
urer to certify to the appropriate commissioner of the revenue a copy of
the list of real estate on the commissioner's land book improperly placed
thereon or not ascertainable, and the commissioner of the revenue shall
collect his land book accordingly ; and the treasurer shall be given credit
for the entire amount of the taxes and levies included in the list, and may
destroy the tax tickets made out by him for such taxes and levies.

The governing body shall cause the lists mentioned in paragraphs
numbered two and three of section three hundred eighty-seven hereof, or
such parts thereof as deemed advisable, to be published for two successive
weeks in a newspaper in the county or city, but if there be no newspaper
published in the county or city, then in some newspaper having general
circulation therein, or in handbills to be posted generally throughout the
county or city, and at the front door of the courthouse thereof for a period
of thirty days.

Section 390. Recordation by clerk of court of list of real estate re-
turned delinquent.—A certified copy of the list mentioned in the para-
graph numbered two of section three hundred eighty-seven hereof shall be
transmitted by the treasurer to the clerk of the circuit court of his county
or to the clerk of the court in whose office deeds are admitted to record in
his city, and the clerk shall record the list in a book, to be kept for the pur-
pose, indexing it in the name of the persons against whom the taxes and
levies on real estate are assessed. The copy shall be so transmitted not
later than the first day of August in each year and shall be forthwith
recorded by the clerk, as aforesaid; and the treasurer may, at any time
after the expiration of three years from the date he certifies the list to the
clerk, destroy the tax tickets made out by him for the taxes and levies
included therein, provided the certification of the Auditor of Public Ac-
counts is obtained to the effect that these tickets are no longer needed for
audit purposes. All officers thereafter collecting any such delinquent
taxes or levies on real estate shall at least monthly transmit to the clerk a
list of the collections under oath, and the clerk shall record and index the
list of payments in the book hereinbefore mentioned.