Chap. 379.—An ACT to amend and re-enact section 394 of the Tax Code of Vir-
ginia, relating to the collection of delinquent levies. [S B 316]

Approved March 29, 1934

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

Section 394. At the expiration of one year following June fif-
teenth of the year as of which such delinquent lists speak, the treas-
urer shall again submit a copy of each of the lists mentioned in the
paragraphs numbered two and three of section three hundred. ‘and
eighty-seven hereof, to the board of supervisors of his county, or the
council or other governing body of his city, such submission to be
made at the first meeting of such board or council or other governing
body, held after such date. Such lists so resubmitted shall show the
changes which have occurred since June fifteenth of the preceding
year, and the Treasurer shall continue his efforts to collect the then
unpaid local levies upon the real estate included in said list num-
bered two until said real estate shall be sold under the provisions of
section twenty-four hundred and sixty of the Code of Virginia.

Such board, council or other governing body shall have power
to require the treasurer to continue to collect such delinquent local
levies included in the list numbered three for an additional period
of two years, at the end of which time he shall return to the board,
council or other governing body, a list of such of the said levies as
may then remain unpaid, together with the tax tickets representing the
same, and shall be given credit for the aggregate amount thereof, and
he shall not thereafter be required to make any further collections
thereon.

Such board, council or other governing body may, instead of re-
quiring the treasurer to so continue his efforts to collect such delin-
quent local levies included in said list numbered three, place the same,
or the uncollected levies returned by the treasurer, as last above pro-
vided for, as the case may be, in the hands of the sheriff or sergeant of
the county or city for collection, or employ a local delinquent tax col-
lector or collectors to make such collections, upon such terms as
may be agreed upon. If such delinquent levies be placed in the hands
of the sheriff or sergeant, or if such local delinquent tax collector. or
collectors be employed, such sheriff, sergeant, or local delinquent tax
collector or collectors shall have all the power and authority to en-
force collection by levy, distress, or otherwise, as the treasurer of
the counties and cities have under the law. In either such event,
the treasurer shall be entitled to credit for all delinquent levies which
may be turned over for collection, as aforesaid, in pursuance of or-
ders given him by such board, council or other governing body, and
no part thereof shall thereafter be returned to him for collection
by him.

All collections made by any such sheriff, sergeant or delinquent
tax collector shall be reported by him to such board, council or other
governing body, and the moneys so collected shall be paid over to
the treasurer, who shall be held accountable therefor; and such sher-
iff, sergeant or delinquent tax collector shall, at the end of his term
of employment, return to the board, council or other governing body,
a list of such delinquent levies so turned over to him as may then
remain unpaid, together with the tax tickets represented thereby.

Such board, council or other governing body shall then have power
to employ other delinquent tax collectors to collect the levies so re-
urned unpaid, for such time and on such terms as may be agreed
ipon, such collectors to have the same powers as are hereinbefore con-
‘erred upon delinquent tax collectors, and be charged with similar du-
jes, or to make such other disposition thereof as such board, coun-
il or other governing body may deem proper.