Chap. 101.—An ACT empowering the councils of cities having a population of not
less than 125,000 nor more than 150,000, according to the last United States
census, to release the liability and liens for interest, penalties and accrued costs
on unpaid taxes due such cities for any year or years to and including 1931,
provided such taxes are paid within one hundred days after this act is in force.

[S B 247]
Approved March 5, 1932

1. Be it enacted by the general assembly of Virginia, That the
councils of cities having a population of not less than one hundred and
twenty-five thousand nor more than one hundred and fifty thousand,
according to the last United States census are hereby empowered to
release all persons, firms, associations and corporations from all liabil-
ity, for interest, penalties and accrued costs on any taxes due such
cities for any year or years prior to and including the year nineteen
hundred and thirty-one, that are unpaid at the time the ordinance re-
lieving same goes into effect, provided such unpaid taxes are paid such
cities within one hundred days after the date this act shall be in
force.

2. That nothing in this act contained shall empower any such
council to release any liability for interest, penalties and accrued
costs on such unpaid taxes as are not paid within the one hundred days
aforesaid. 7

3. By reason of the necessity of immediately granting said coun-
cils power to grant taxpayers the above relief, an emergency is de-
clared to exist, and this act shall be in force from its passage.