Chap. 431.—An ACT to authorize the board of supervisors of any county adjoining
a city having a population of not less than 100,000 nor more than 150,000 in-
habitants, to release, upon certain conditions, the liability for interest, penalties
and accrued costs on unpaid county and district taxes upon real estate for the
year 1939 and all previous years, and to release officers charged with the collec-
tion of such taxes from liability for such interest, penalties and costs, upon certain
conditions. [H B 420]

_ Approved April 2, 1940

1. Beit enacted by the General Assembly of Virginia, That the
board of supervisors of any county in this State adjoining a city hav-
ing a population of not less than one hundred thousand nor more than
one hundred and fifty thousand inhabitants, according to the last
preceeding United States census, may, by resolution or ordinance
spread upon the minute book, release all penalties, interest and costs
accrued on any taxes upon real estate due such county or any district
of such county for the year nineteen hundred and thirty-nine and all
previous years, that are unpaid at the time the resolution or ordinance
of the board of supervisors or other governing body releasing the same
becomes effective. Such release shall be made upon the condition
that all such taxes due for the year nineteen hundred and thirty-nine
and all previous years shall be paid on or before the fifth day of Decem-
ber, nineteen hundred and forty.

After such action has been taken by the board of supervisors, any
treasurer or clerk of the court of any such county who does not collect
such penalties, interest and costs upon such county and district taxes
as are paid in accordance with the conditions imposed as hereinbefore
prescribed shall be relieved from all liability therefor.

Nothing in this act shall be construed to empower any such board
of supervisors to release any liability for interest, penalties and costs
on such unpaid taxes upon any terms and conditions except as here-
inbefore prescribed.