Chap. 140.—An ACT to authorize the governing bodies of certain counties to
release certain penalties, interest and costs on real estate property taxes, under
certain conditions. [S B 139]

Approved March 9, 1946

Be it enacted by the General Assembly of Virginia:

1. That the governing body of any county which has a population
of more than thirty-five thousand inhabitants and which adjoins two
cities lying wholly within this State having populations of not less than
fifty thousand inhabitants each, according to the latest United States
census, and the governing body of any county which lies westward of
the eastern boundary lines of the counties of Buchanan and Dickenson,
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 nineteen hun-
dred forty-five and all previous years, that are unpaid at the time the
resolution or ordinance of the governing body releasing the same be-
comes effective. Such release shall be made upon the condition that the
principal amount of such taxes due for the year nineteen hundred forty-
five and all previous years shall be paid on or before the fifth day of
December, nineteen hundred forty-six.

After such action has been taken, any treasurer or clerk of the court
of any such county who does not collect such penalties, interest and costs
upon such county and district taxes as are paid in accordance with the
conditions hereinbefore prescribed shall be relieved from all liability there-
for.

Nothing in this act shall be construed to empower any such govern-
ing body to release any liability for interest, penalties and costs on such
unpaid taxes upon any terms and conditions except as hereinbefore pre-
scribed.