Chap. 199.—An ACT to provide for the abatement of penalties and interest on
certain taxes assessed against persons in the armed forces of the United States.
[H B 222]

Approved March 12, 1942

1. Be it enacted by the General Assembly of Virginia, That any

person who, on or after the first day of January, nineteen hundred and
forty-one, is assessed with any real estate, personal property, income or
capitation tax for any year during all or any part of which he is in the
armed forces of the United States, may, during the period of such service
and within one year after it is terminated, pay the principal of such tax
or taxes without the addition of any penalty or interest thereon. Every
such person desiring to be relieved from the payment of such penalty and
interest shall make application therefor to the officer receiving the tax at
the time payment is made. Such officer shall be satisfied from the proof
submitted that such person was actually in such service for such year or
years, and shall make out in duplicate a certificate to that effect, which
certificate shall show the details of the penalties and interest involved. One
copy shall be given to the taxpayer and the other retained by the collecting
officer as evidence that he is entitled to a credit in his accounts for the
amount of penalty and interest so abated.
_ 2. Itis expressly provided, however, that the foregoing provisions
of this act shall not be effective in any county, city or town as to any
county, district, city or town taxes, levies or assessments of the classes
named unless and until the board of supervisors, council or other govern-
ing body of such county, city or town shall adopt the same by ordinance.
_ _ 3. This act and any ordinances ordained hereunder shall expire
by limitation on June thirtieth, nineteen hundred and forty-four.