Chap. 198.—An ACT to authorize the boards of supervisors or other governing
bodies of certain counties to release certain penalties, interest and costs on real
property taxes, under certain conditions. [H B 190]

Approved March 12, 1942

1. Be it enacted by the General Assembly of Virginia, That the
board of supervisors or other governing body of any county which has
a population of more than thirty-five thousand inhabitants and which ad-
joins two cities having populations of not less than fifty thousand inhabi-
tants each, according to the latest United States census, may, by resolu-
tion or ordinance spread upon the minute book, release all penalties, in-
terest and costs accrued on any taxes upon real estate due such county, or
any district of such county, for the year nineteen hundred and forty-one
and all previous years, that are unpaid at the time the resolution or ordin-
ance 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 forty-one and
all previous years shall be paid on or before the fifth day of December,
nineteen hundred and forty-two.

After such action has been taken, any treasurer or clerk of the court
of any such county who does not collect such penalties, interest and costs
upon stuch county and district taxes as are paid in accordance with the con-
ditions 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 hereinbefore
prescribed.