Chap. 92.—An ACT to amend and re-enact Section 282 of the Tax Code of Vir-
ginia, relating to the release of liens for taxes and levies due the Commonwealth
and the political subdivisions thereof, and to repeal Chapter 279 of the Acts of
Assembly of 1934, approved March 28, 1934, relating to the same matter.

[H B 60]
Approved March 2, 1942

1. Be it enacted by the General Assembly of Virginia, That section
two hundred and eighty-two of the Tax Code of Virginia be amended and
re-enacted, as follows:

Section 282. Liens upon real estate for certain taxes and levies
released.—All liens upon real estate for taxes and levies due and payable
to the Commonwealth or any political subdivision thereof prior to the
first day of January, nineteen hundred and twenty-three are hereby
released. |

The right, title and interest of the Commonwealth of Virginia in and
to all real estate sold for taxes and levies assessed prior to the first day of
January, nineteen hundred and twenty-three, which real estate has been
purchased by the Commonwealth and not resold, is hereby unconditionally
released unto and vested by operation of law in the person or persons
who owned the real estate at the time the Commonwealth so acquired
title, or persons claiming, or to claim, by, through, or under them; pro-
vided, however, that nothing herein contained shall invalidate or release
any lien for taxes and levies for any year between January first, nineteen
hundred and sixteen, and January first, nineteen hundred and twenty-
three, where such liens on the date this act becomes effective, are being
asserted and enforced in a chancery cause then pending.

On and after July first, nineteen hundred and forty-four, no clerk of
any court in Virginia shall make a tax deed conveying to any person any
real estate sold for delinquent taxes or levies assessed prior to January
first, nineteen hundred and twenty-three.

2. Be it further enacted by the General Assembly of Virginia, That
chapter two hundred and seventy-nine of the Acts of Assembly of nine-
teen hundred and thirty-four, approved March twenty-eighth, nineteen
hundred and thirty-four, is repealed.