Chap. 403.—An ACT to amend and re-enact Section 372, as amended. of the Tax

Code of Virginia, relating to when taxes and levies may he paid without
penalty, and other related matters. (S 267]

Approved March 31, 1944

Be it enacted by the General Assembly of Virginia:

1. That section three hundred seventy-two, as amended, ot the Tax
Code of Virginia be amended and re-enacted, as follows:

Section 372. When treasurer to receive taxes and levies without
penalty ; shall advertise the time and place; when penalty attaches ; treas-
urer to call on each taxpayer; when he may distrain—Each treasurer
shall commence to receive the State taxes and local levies as soon as he
receives copies of the commissioner’s books, and continue to receive the
same up to and including the fifth day of December of each year; and
for this purpose each county treasurer shall, except in counties having an
area of less than sixty square miles, advertise for at least ten days at the
courthouse and at the voting places in the magisterial districts, in such
manner as may be necessary to give general publicity thereto, upon what
day or days or parts thereof, he will be at some convenient public place
in each magisterial district to receive taxes and levies and shall, at the
time specified, go to the places so designated and remain there, during the
time specified in such advertisement, for the purpose of receiving the
State taxes and county levies; and shall receive the same; provided, how-
ever, that the board of supervisors of any county may authorize the
treasurer to dispense with such sittings whenever, in the opinion of such
board, the same will not facilitate the collection of taxes and levies, but in
every such case the treasurer shall advertise a reasonable time before
December fifth in such manner as may be necessary to give general pub-
licity in such county to the fact that taxes and levies are due and payable.
Any person failing to pay any State taxes or county and city levies on or
before the fifth day of December, shall incur a penalty thereon of five per
centum, which shall be added to the amount of taxes or levies due from
such taxpayer, which, when collected by the treasurer, shall be accounted
for in his settlements.

Interest at the rate of six per centum per annum from the thirtieth
day of June of the year next following the assessment year shall be col-
lected upon the principal and penalties of all such taxes and levies then
remaining unpaid, which penalty and interest shall be collected and ac-
counted for by the officers charged with the duty of collecting such taxes
or levies, along with the principal sum thereof. But this paragraph shall
not apply to local levies in any city or town where penalty or interest on
such levies is regulated by its charter, or by other special provisions of
law.

It shall be the duty of the treasurer, after the fifth day of December, to
call upon each person chargeable with taxes and levies who has not paid
the same prior to that time, or upon the agent, if any, of such person
resident within the county or corporation for payment thereof ; and upon
failure or refusal of such person or agent to pay the same he shall proceed
to collect them by distress or otherwise. Should it come to the know-
edge of the treasurer that any such person or persons owing such taxes
or levies is moving or contemplates moving from the county or corpora-
tion prior to the fifth day of December, he shall have power to collect the
same by distress or otherwise at any time after such said bills shall have
come into his hands; but it shall not be necessary for the treasurer of the
county of Henrico to designate or to go to any place other than the county
courthouse in the city of Richmond in order to receive the taxes and levies
to be paid to such treasurer.