Chap. 8.—An ACT empowering the councils or other governing bodies of cities
and towns to release the liability and liens for interest, penalties and accrued
costs on unpaid taxes due such cities and towns for any year or years to and
including 1932, provided such taxes are paid within one hundred and twenty
days after this act is in force. [H. B. 9]

Approved September 2, 1933

1. Be it enacted by the General Assembly of Virginia, That the
councils or other governing bodies of cities and towns are hereby em-
powered, in their discretion, to release all persons, firms, associations
and corporations from all liability, for interest, penalties and accrued
costs on any taxes due such cities and towns for any year or years prior
to and including the year nineteen hundred and thirty-two, that are
unpaid at the time the ordinance relieving same goes into effect, provided
such unpaid taxes are paid such cities and towns within one hundred
and twenty (120) 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 and twenty (120)
days aforesaid.

3. By reason of the necessity of immediately granting such councils
power to grant taxpayers the above relief, an emergency is declared to
exist, and this act shall be in force from its passage.