Chap. 393.—An ACT to provide that all delinquent land books in the office of the
treasurer of any city having a population of not less than sixty-five thousand
nor more than one hundred thousand, according to the last preceding United
States census, in which lists of delinquent real estate were recorded under the
provisions of Chapter 424 of the Acts of the General Assembly of 1936, shall be
transferred to the clerk’s office in which lists of delinquent real estate were
theretofore recorded, and shall be of the same force and effect as if originally
recorded in said clerk’s office; to provide that the treasurer of any such city
shall continue to collect the delinquent levies listed in said books so returned
to the clerk’s office, as provided by law, subject to the provision that the council
or other governing body of any such city may appoint delinquent tax collectors
to collect such delinquent levies and fix their compensation; to prescribe the
powers of such delinquent tax collectors; and to repeal chapter 424 of the Acts
of the General Assembly of 1936, approved March 30, 1936. [H B 452]

Approved April 1, 1940

1. Beit enacted by the General Assembly of Virginia, as follows:

Section 1. All delinquent land books in the office of the treasurer
of any city having a population of not less than sixty-five thousand
nor more than one hundred thousand, according to the last preceding
United States census, in which lists of delinquent real estate were
recorded under the provisions of Chapter four hundred and twenty-
four of the Acts of the General Assembly of nineteen hundred and
thirty-six, approved March thirtieth, nineteen hundred and thirty-six,
shall be transferred by such treasurer to the office of the clerk of the
court of his city, in whose office lists of delinquent real estate were
theretofore recorded, and such delinquent land books, when so re-
turned to said clerk’s office, shall constitute a permanent record in
said office and shall be of the same force and effect as if the original
lists of such delinquent real estate as therein recorded, had been
returned to and recorded in said clerk’s office.

Section 2. The said treasurer shall continue to collect delinquent
levies as provided by law; provided, however, that the council or
other governing body of any such city may appoint one or more de-
linquent tax collectors to collect any part, or all, of such delinquent
levies, and delinquent levies of any other year or years, and fix their
salaries or compensation, which shall be paid by the city, and such
collectors, when so appointed, shall have the same powers and au-
thority as the treasurer, in the matter of making such collections.

2. Chapter four hundred and twenty-four of the Acts of the
General Assembly of nineteen hundred and thirty-six, approved
March thirtieth, nineteen hundred and thirty-six, is hereby repealed.