Chap. 33.—-An ACT to amend and re-enact Section 403-a of the Tax Code of
Virginia, relating to the time within which proceedings may be instituted for the
collection of taxes on tangible personal property, so as to make this section ap-
plicable to capitation taxes levied by any county or city pursuant to Section 173
of the Constitution of Virginia. [fH B 19]

Approved February 17, 1942

1. Be it enacted by the General Assembly of Virginia, That section
four hundred and three-a of the Tax Code of Virginia be amended and
re-enacted, as follows: |
Section 403-a. No legal proceeding to be instituted after five years
from the time penalty added in certain cases.—On and after the effective
date of this act no action, suit or other proceedings at law or in equity
shall be commenced in any court of this State, nor shall any other legal
action be taken, by the treasurer or other officer or agent of any county,
city or town, for the collection of any taxes or levies assessed under the
authority of such county, city or town upon tangible personal property, or
for the collection of any capitation tax levied by any county or city pur-
suant to the provisions of section one hundred and seventy-three of the
Constitution of Virginia, after the expiration of five years from the date
upon which any penalty was required by law to have been added to any
such taxes or levies so assessed ; provided, however, that the proper au-
thorities of any county, city or town may pursue and enforce any lien or
other legal right arising from and based upon a judgment or decree, or
any lien based upon any other legal proceeding, if such judgment or
decree was obtained or entered in an action, suit or other proceeding
commenced prior to the expiration of the said five years, or if such other
legal proceeding was commenced prior to the expiration of such five
years.
No court in which there shall be pending on the date upon which this
section becomes effective, or in which there may be thereafter instituted,
any proceeding instituted pursuant to the provisions of section four hun-
dred and three of this Code, shall require any taxpayer to pay any taxes
or levies assessed upon any tangible personal property, or any capitation
tax levied by any county or city pursuant to the provisions of section one
hundred and seventy-three of the Constitution of Virginia, if five years
shall have elapsed before the institution of such proceeding from the date
upon which any penalty was required by law to have been added to such

taxes or levies