Chap. 47.—An ACT to provide for the collection and disposal of taxes which prior
to the segregation of land and tangible personal property to the localities, were
assessed upon land and tangible personal property for any State purpose or
purposes, and which are now delinquent; and to repeal an act entitled an act to
extend and complete the segregation of taxes upon real estate and tangible
personal property and to provide that all taxes which were assessed thereon for
State purposes, and which on June 16, 1930 were delinquent, shall be paid to
the county, city or town in which the land now lies or in which the tangible
personal property was assessed, approved March 4, 1930. [H B 40]

Approved February 26, 1932

1. Be it enacted by the general assembly of Virginia, That all
taxes, which, prior to the segregation of land and tangible personal
property to the localities were assessed upon land and tangible personal
property for any State purpose or purposes, and which on June 16, 1930
appeared as uncollected upon the delinquent tax books, shall be col-
lected by the officer charged by law with the duty of collecting the
same, and all such delinquent taxes and all sums paid to redeem the
delinquent lands shall be paid by the officer charged by law with the
duty of collecting such taxes, in the State treasury, as other taxes are
required by law to be paid into the State treasury. All such taxes so
collected and paid into the State treasury shall annually be refunded
and repaid to the respective counties and cities in which the land lies
or such tangible personal property was assessed and on which such
taxes are paid, such refunds to be paid out of the State treasury as
other funds are required by law to be paid out. All such taxes so re-
funded and repaid shall be used for school purposes by the respective
counties and cities receiving the same.

2. Be it further enacted, That an act entitled an act to extend and
complete the segregation of taxes upon real estate and tangible per-
sonal property and to provide that all taxes which were assessed there-
on for State purposes, and which are now delinquent, shall be paid to
the county, city or town in which the land now lies or in which the
tangible personal property was assessed, approved March fourth, nine-
teen hundred and thirty, be, and the same is hereby, repealed.