Chap. 240.—An ACT to amend and re-enact section 378 of the Tax Code of Vir-
ginia, relating to the collection of taxes and levies. [S B 241]

Approved March 27, 1934

1. Be it enacted by the General Assembly of Virginia, That section
three hundred and seventy-eight of the Tax Code of Virginia be
amended and re-enacted so as to read as follows:

Section 378. What may be distrained for taxes; fees of officers,
notice to tenant——Any goods or chattels in the city or county belonging
to the person or estate assessed with taxes or levies may be distrained
therefor by the treasurer, sheriff, sergeant, constable, or collector. In
all cases property subject to levy or distress for taxes shall be liable
to levy or distress in the hands of any person for taxes thereon. Any
timber or wood growing on the land belonging to the person or estate
assessed with taxes or levies may be distrained and sold, so far as
necessary, to pay the amount of such taxes and levies and expense of
sale, and shall be sold standing in the manner prescribed for the sale
of goods and chattels, other than horses, mules, and oxen, under dis-

tress or levy for taxes; and the purchaser shall have the right to cut
and carry away such wood or timber within twelve months after the
purchase of the same, with the right of ingress and egress for this
purposé, but shall not haul the same over any lands occupied at the
time by growing crops. Any real estate in the county or corporation
belonging to the person or estate assessed with taxes or levies due on
such real estate, may be rented or leased by the treasurer, sheriff, con-
stable, sergeant, or collector, privately or at public outcry; after due
publication, in the discretion of such treasurer, sergeant, sheriff, con-
stable, or collector, either at the front door of the courthouse or on
the premises, or at some public place in the community where the
premises are situated, after giving not less than fifteen days’ notice by
printed or written notices posted at the front door of the courthouse,
and at three or more places in the neighborhood of the real estate to
be leased. Such leasing shall be for a term not exceeding one year,
and for cash sufficient to pay the taxes or levies due on the real estate
so rented, and the costs and charges of advertising and leasing. When
a lease is effected, the treasurer, sergeant, collector, sheriff or constable
leasing such real estate, shall put the lessee in possession thereof, and
for such purpose shall have like powers as those exercised by a sheriff
acting under a writ of possession. When the treasurer, constable,
sheriff, sergeant, or collector advertises and leases, or advertises with-
out leasing, a parcel of real estate under this section, he shall receive a
fee of sixty cents, to be paid as a part of the cost of this proceeding.
The board of supervisors or other governing body of any county may,
by resolution adopted by a majority of the members thereof by a re-
corded yea and nay vote, postpone the time when any real estate in
such county may be rented or leased for the taxes and/or local levies
for any year, until after the fifteenth day of November of the next
succeeding year. In all cases where a sheriff, constable, collector, treas-
urer, sergeant, or other collecting officer, has to levy or distrain and
sell, or levy or distrain without selling, he shall receive a fee of sixty
cents, to be collected with the taxes. But in no case shall any of these
fees be paid by the State. When real estate is advertised for leasing
for the taxes and there is any tenant in possession of the property so
advertised, then the treasurer, sheriff, sergeant, constable, collector,
or other collecting officer making the lease, shall serve upon such tenant,
at least five days prior to the day of leasing, a copy of the notice of
leasing. This service shall be in conformity with section six thousand
and forty-one of the Code of Virginia.