Chap. 376.—An ACT to amend and re-enact section 389 of the Tax Code of
Virginia, relating to delinquent taxes and levies. [S B 285]

Approved March 29, 1934

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

Section 389. Delinquent lists involving local levies to be submit-
ted to boards of supervisors of counties and councils or other gov-
erning bodies of cities—A copy of each of the three lists mentioned in
the paragraphs numbered one, two and three in section three hundred
and eighty-seven hereof shall be submitted by the treasurer to the
board of supervisors of his county or the council or other govern-
ing body of his city. Such lists shall be so submitted at the first meet-
ing of the board of supervisors or council or other governing body held
after such treasurer shall have completed the lists. The board of
supervisors or council or other governing body may direct the treas-
urer to certify to the appropriate commissioner of the revenue a copy
of the list of real estate on the commissioner’s land book improperly
placed thereon or not ascertainable, and such commissioner of the
revenue shall correct his land book accordingly; and the treasurer
shall be given credit for the entire amount of the taxes and levies
included in said list.

The board of supervisors, or council or other governing body, shall
cause such lists mentioned in paragraphs numbered two and three
of section three hundred and eighty-seven hereof, or such parts there-
of as may be deemed advisable, to be published for two successive
weeks in a newspaper in the county or city, but if there be no news-
paper published in the said county or city, then in some newspapet
having general circulation therein, or in handbills to be posted gen-
erally throughout the county or city, and at the front door of the
courthouse thereof for a period of thirty days.