Chap. 9.—An ACT to empower the boards of supervisors of the counties to re-
lease the liability for interest, penalties and accrued costs on unpaid county
and district taxes for any year or years prior to and including the year
nineteen hundred and thirty-two if such taxes are paid prior to June fifteenth,
nineteen hundred and thirty-four, and to release the county treasurers and/or
clerks of court of counties in which the board of supervisors have taken such
action from liability for such penalties, interest and costs in all cases where
taxes are paid prior to June fifteenth, nineteen hundred and _ thirty-four.

[H. B. 10]

Approved September 2, 1933

1. Be it enacted by the General Assembly of Virginia, That the
board of supervisors of each county in this State may, by resolution or
ordinance spread upon the minute book, release all persons, firms, asso-
ciations and corporations from all liability for interest, penalties and
accrued costs on any taxes due such county or districts of such county
for any year or years prior to and including the year nineteen hundred
and thirty-two, that are unpaid at the time the resolution or ordinance
of the board of supervisors releasing the same becomes effective, pro-
vided such taxes are paid prior to June fifteenth, nineteen hundred and
thirty-four; provided that such boards may, in their discretion, fix
earlier dates for such payments and extend the same from time to
time in the same manner. The treasurer and/or clerk of the court of
any county in which such action has been taken by the board of super-
visors, who does not collect such interest, penalties and costs upon such
county and district taxes for such year or years which are paid prior
to June fifteenth, nineteen hundred and thirty-four, shall be relieved
from all liability therefor.

Nothing in this act shall be construed to empower any such board
of supervisors to release any liability for interest, penalties and accrued
costs on such unpaid taxes as are not paid prior to June fifteenth,
nineteen hundred and thirty-four.

2. An emergency existing, this act shall be in force from its passage.