Chap. 446.—An ACT to amend and re-enact Sections 372, as heretofore amended,
387, 388, as heretofore amended, 390, 393, 394 as heretofore amended and 395
of the Tax Code of Virginia in relation to collection of taxes and delinquent
taxes, so as to change from June 16 to June 30, the date on which interest shall
be collected on delinqunet taxes and penalties, to change from July 1 to August
1, the date on which the treasurer shall make out delinquent tax lists, to change
from July 1 to August 1, the date such lists shall be transmitted to the clerks
of courts, and to change from June 15 to June 30, the date as of which such
lists shall speak. [S B 309]

Approved March 30, 1936

1. Be it enacted by the General Assembly of Virginia, That sections
three hundred and seventy-two, as heretofore amended, three hundred
and eighty-seven, three hundred and eighty-eight, as heretofore
amended, three hundred and ninety, three hundred and ninety-three,
three hundred and ninety-four, as heretofore amended, and three hun-
dred and ninety-five, of the Tax Code of Virginia, be amended and
re-enacted so as to read as follows:

Section 372. When Treasurer to Receive Taxes and Levies Without
Penalty ; Shall Advertise the Time and Place; When Penalty Attaches ;
Treasurer to Call on Each Taxpayer; When He May Distrain——Each
treasurer shall commence to receive the State taxes and local levies as
soon as he receives copies of the commissioner’s books, and continue
to receive the same up to and including the fifth day of December of
each year; and for this purpose each county treasurer shall, except in
counties having an area of less than thirty square miles, advertise for
at least ten days at the courthouse and at the voting places in the
magisterial districts, in such manner as may be necessary to give gen-
eral publicity thereto, upon what day or days or parts thereof, he will
be at some convenient public place in each magisterial district to re-
ceive taxes and levies and shall, at the time specified, go to the places
so designated and remain there, during the time specified in such
advertisement, for the purpose of receiving the State taxes and county
levies, and shall receive the same. Any person failing to pay any State
taxes or county and city levies on or before the fifth day of December,
shall incur a penalty thereon of five per centum, which shall be added
to the amount of taxes or levies due from such taxpayer, which, when
collected by the treasurer, shall be accounted for in his settlements.

Interest at the rate of six per centum per annum from the thirtieth
day of June of the year next following the assessment year shall be
collected upon the principal and penalties of all such taxes and levies
then remaining unpaid, which penalty and interest shall be collected
and accounted for by the officers charged with the duty of collecting
_ such taxes or levies, along with the principal sum thereof.

But this paragraph shall not apply to local levies in any city or
town where penalty or interest on such levies is regulated by its charter,
or by other special provisions of law.

It shall be the duty of the treasurer, after the fifth day of December,
to call upon each person chargeable with taxes and levies who has not
paid the same prior to that time, or upon the agent, if any, of such
person resident within the county or corporation for payment thereof ;
and upon failure or refusal of such person or agent to pay the same he
shall proceed to collect them by distress or otherwise. Should it come
to the knowledge of the treasurer that any such person or persons
owing such taxes or levies is moving or contemplates moving from
the county or corporation prior to the fifth day of December, he shall
have power to collect the same by distress or otherwise at any time
after such said bills shall have come into his hands; but it shall not be
necessary for the treasurer of the county of Henrico to designate or
to go to any place other than the county courthouse in the city of
Richmond in order to receive the taxes and levies to be paid to such
treasurer.
Section 387. Treasurer to Make Out Lists of Uncollectible Taxes
and Delinquents.—The treasurer, after ascertaining which of the taxes
and levies assessed in his county or city cannot be collected, shall,
not later than the first day of August in each year, make out lists as
follows:

First. A list of real estate on the commissioner’s land book im-
properly placed thereon or not ascertainable, with the amount of taxes
and levies charged thereon.

Second. A list of other real estate which is delinquent for the non-
payment of the taxes and levies thereon.

Third. A list of such of the taxes and levies assessed on tangible
personal property, machinery and tools, and merchants’ capital, or
other subjects segregated for local taxation exclusively, except real
estate, as he is unable to collect, including local capitation taxes, if any.

Fourth. A list of such of the taxes on intangible personal property
and individual income, or other subjects segregated for State taxation
exclusively, as he is unable to collect, excluding State capitation taxes.

Fifth. A list of unpaid State capitation taxes.

Section 388. Delinquent Lists to Speak as of June Thirtieth of
Each Year; Form of Lists to be Prescribed by the Department of
Taxation; Oath.—The lists mentioned in the preceding section shall
speak as of June thirtieth of each year—that is to say, such lists shall
conform to the facts as they existed on such date.

The Department of Taxation shall prescribe the form of such lists,
and also, except as herein provided, the form of the oath to be taken
by the treasurer by which each list shall be verified. The oath shall
declare that the treasurer verily believes that no part of the taxes or
levies embraced in such lists has been or could have been collected by
him. But each treasurer, in returning the list of real estate mentioned
in the paragraph numbered two in the preceding section, shall, at the
foot of such list, subscribe the following oath:

ly acd cu nswe om wees 2 , treasurer of the county (or city) of
TTETETeT rT TT Tete Te , do swear that the foregoing list is, I verily
believe, correct and just, that I have received no part of the taxes or
levies for which the real estate therein mentioned is returned delin-
quent, and that, although I have used due diligence to collect said
taxes and levies, no part of said taxes or levies have been collected
by me.”

Section 390. Recordation by Clerk of Court of List of Real Estate
Returned Delinquent—A certified copy of the list mentioned in the
paragraph numbered two of section three hundred and eighty-seven
hereof shall be transmitted by the treasurer to the clerk of the circuit
court of his county or to the clerk of the court in whose office deeds
are admitted to record of his city, and such clerk shall record such list
in a book, to be kept for the purpose, indexing the same in the name
of the persons against whom such taxes and levies on real estate are
assessed. Such copy shall be so transmitted not later than the first
day of August in each year and shall be forthwith recorded by such
clerk, as aforesaid. All officers thereafter collecting any such delin-
quent taxes or levies on real estate shall at least monthly transmit to
such clerk a list of such collections under oath, and such clerk shall
record and index such list of payments in the book hereinbefore
mentioned.

Section 393. County and City Treasurers to Continue to Collect
Delinquent Taxes and Levies for One Year Following June Thirtieth
of Year as of Which such Delinquent Lists Speak—Each county and
city treasurer shall continue to collect the taxes and levies shown on
the delinquent lists for one year following June thirtieth of the year
as of which such delinquent lists speak; and all collections of delin-
quent State taxes including penalties and interest shall be accounted
for monthly to the Comptroller and at the same time paid into the
State treasury.

Section 394. After One Year Following June Thirtieth of Year as
of Which Delinquent Lists Speak, What to be Done as to Local
Levies.—At the expiration of one year following June thirtieth of the
year as of which such delinquent lists speak, the treasurer 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 thirtieth of the preceding year, and the treasurer shall con-
tinue his efforts to collect the then unpaid local levies upon the real
estate included in said list numbered 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 delinquent
local levies included in said list numbered three, place the same, or the
uncollected levies returned by the treasurer, as last above provided 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 collector
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 enforce 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 orders given him by such
board, council or other governing body, and no part thereof shall there-
after 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 sheriff,
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-
turned unpaid, for such time and on such terms as may be agreed
upon, such collectors to have the same powers as are hereinbefore con-
ferred upon delinquent tax collectors, and be charged with similar
duties, or to make such other disposition thereof as such board, council
or ,other governing body may deem proper.

Section 395. After One Year Following June Thirtieth of Year
as of Which Delinquent Lists Speak, What to be Done as to State
Taxes.—At the expiration of one year following June thirtieth of the
year as of which such delinquent lists speak, the treasurer shall trans-
mit to the Department of Taxation a copy of the list mentioned in the
paragraph numbered four in section three hundred and eighty-seven
hereof. Such copy of such list so transmitted shall show the changes
which have occurred since June thirtieth of the preceding year. The
Department of Taxation shall thereupon have power to issue warrants
for the collection of such taxes against taxpayers liable therefor in the
same manner and with the same effect as in the case of warrants issued
for the collection of taxes assessed by such department; and all provi-
sions of law applicable to such warrants shall be applicable to the
warrants issued for the collection of delinquent State taxes under this
section. Upon the receipt and auditing of such list the Department of
Taxation shall certify to the Comptroller the necessary information to
enable him to give such treasurer proper credit therefor on his books,
and such treasurer shall not receive any of such taxes thereafter, but
the same shall be paid directly into the State treasury.

A copy of the list of unpaid State capitation taxes mentioned in the
paragraph numbered five of section three hundred and eighty-seven
hereof shall also, at the same time, be transmitted to the Department
of Taxation by the treasurer; but such treasurer shall continue to
receive such State capitation taxes.

The Comptroller shall keep delinquent State taxes on his books
until he receives advice from the Department of Taxation, that, in the
opinion of such department, the claims (describing them) are worthless.
I, I. Griffith Dodson, Clerk of the House of Delegates, of Virginia,
do hereby certify that the session of the General Assembly of Virginia
at which the Acts of Assembly herein printed were enacted, adjourned
sine die on March twentieth, nineteen hundred and thirty-six.

E. GRIFFITH DODSON,
Clerk of the House of Delegates.