Chap. 229.—An ACT to provide the method of collecting delinquent local taxes
and levies in counties having a density of population equal to five hundred
or more to the square mile. [H B 344]

Approved March 16, 1928

1, Be it enacted by the general assembly of Virginia, That in
any county having a density of population equal to five hundred
or more to the square mile, as shown by United States census, the
board of supervisors shall so provide, by order, or orders entered
on the minute book of the board, that the county treasurer shall
continue to collect the delinquent local taxes and levies, including
capitation taxes, if any, until such time as the department of taxa-
tion shall appoint a collector in such county, to collect the delin-
quent State taxes under the provisions of section three hundred
and ninety-six of the Tax Code of Virginia, and that thereafter the
person so appointed to collect the delinquent States taxes, and no
other person shall collect the delinquent local taxes and levies, in-
cluding capitations, if any, upon such terms as may be agreed upon,
anything in section three hundred and ninety-four of the Tax Code
of Virginia to the contrary notwithstanding; provided, however,
that the person so appointed shall have all power and authority
for the collection of such delinquent local taxes and levies, by levy,
distress, or otherwise, as treasurer of counties have under the gen-
eral laws, and shall account for collections made by him, as pro-
vided by general law.