Chap. 63.—An ACT to amend and re-enact Section 52 of an act entitled “an act
to provide a new charter for the city of Portsmouth,’ approved March 10,
1908, relating to delinquent taxes and levies. [H B 156]

Approved February 24, 1936

1. Be it enacted by the General Assembly of Virginia, That section
fifty-two of an act entitled “an act to provide a new charter for the city
of Portsmouth,” approved March tenth, nineteen hundred and eight, be
amended and re-enacted so as to read as follows:

Section 52. Any person failing to pay any taxes or licenses due to
the city of Portsmouth shall incur a penalty thereon to be payable at
such time or times as may be prescribed by ordinance of the city coun-
cil, provided such penalty shall not exceed five per centum of the
amount of taxes levied against such person. Interest at the rate of six
per centum per annum from the first day of January of the year next
following the assessment shall be collected upon the principal of the
taxes and levies then remaining unpaid; which penalty and interest and
the cost of advertising or posting not exceeding fifty cents for each
parcel of property advertised or posted, shall be added to the amount
of the taxes due by such taxpayer.