Chap. 95.—An ACT to empower the councils of cities and towns to release the
liability and liens for interest, penalties and accrued costs, or any part thereof,
on unpaid taxes due such cities and towns for any year or years to and in-
cluding 1933, provided such taxes are paid within one hundred and twenty
days after this act is in force. [H B 48]

Approved March 7, 1934

1. Be it enacted by the General Assembly of Virginia, That the
councils of cities and towns are hereby empowered to release all persons,
firms, associations and corporations from all liability, for interest,
penalties and accrued costs on any taxes due such respective cities and
towns for any year or years prior to and including the year nineteen
hundred and thirty-three, that are unpaid at the time the ordinance re-
lieving same goes into effect, provided such unpaid taxes are paid such
cities or towns within one hundred and twenty days after the date this
act shall be in force.

2. That nothing in this act contained shall empower any such coun-
cil to release any liability for interest, penalties and accrued costs, or
any part thereof, on such unpaid taxes as are not paid within the one
hundred and twenty days aforesaid.

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