Chap. 426.—An ACT to provide the method of collecting delinquent local taxes
and levies in cities adjoining counties having a density of population cqual to
five hundred or more to the square mile. {[H B 396]

Approved March 24, 1928

1. Be it enacted by the general assembly of Virginia, That in
any city adjoining a county having a density of population equal
to five hundred or more to the square mile, as shown by United
States census, the city council shall so provide, by order, or orders
entered on the minute book of the council that the city treasurer
shall continue to collect the delinquent local taxes and levies, in-
cluding capitation taxes, if any, until such time as the department
of taxation shall appoint a collector in such city to collect the de-
linquent 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 State 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, dis-
tress, or otherwise, as treasurer of cities have under the general
laws, and shall account for collections made by him, as provided
by general law.