Chap. 424.—An ACT to relieve treasurers of the several counties of liability for
the penalties required by law on local taxes collected after December 5th of
each year, where the boards of supervisors of such counties have extended
the time limit for the payment of taxes without penalty. [H B 95]

Approved April 1, 1932

1. Be it enacted by the general assembly of Virginia, That the
action of the board of supervisors of any county in this State, taken
prior to the first day of January, nineteen hundred and thirty-two,
extending beyond the limit fixed by section three hundred and seventy-
two of the Tax Code of Virginia, the time within which county and
district taxes for the years nineteen hundred and thirty and nineteen,
hundred and thirty-one, or either of them, might be paid without
penalty, be, and the same is hereby, ratified, legalized, confirmed and
approved. The treasurer of any county in which such action has been
so taken by the board of supervisors and who has not collected such
penalties, upon such county and district taxes for such year or years,
shall be relieved of all liability therefor, and the same shall not be
charged against him, and if any such treasurer has paid such penalties,
he shall be reimbursed by the board of supervisors of his county for
the payments so made. ,

2. An emergency existing on account of the requiring of such
treasurers to personally pay the penalties which would have attached
after December the fifth of each such year, this act shall be in force
from its passage.