Chap. 399.—An ACT to authorize the governing bodies of certain cities and counties
to provide conditions and procedure under which certain real estate taxes and
charges may be compromised and settled. [S B 274]

Approved April 3, 1942

1. Be it enacted by the General Assembly of Virginia, That the
governing body of any city in this State having a population of not less
than sixty thousand nor more than one hundred thousand according to
the last preceding United States census, and of any county in this State
adjoining any such city, may ‘by ordinance provide conditions and pro-
cedure under which any taxes; upon real estate, together with penalties,
interest and costs thereon, which are due such city or county or any
district or subdivision thereof, and have remained unpaid for not less than
seven years, may be compromised and settled by the payment of such
amount as may be agseed-upfon between the taxpayer and such governing
bod

pan the payment to the proper officer or officers of the amount so
agreed upon the real estate shall stand redeemed and shall be held free
and clear of the liens for such taxes, penalties, interest and costs, and such
officer or officers shall mark the same satisfied on their records.