Chap. 139.—An ACT to authorize the governing bodies of certain counties to re-
lease certain penalties, interest and costs on real property taxes, under certain

conditions. [H 160]
Approved March 6, 1944

Be it enacted by the General Assembly of Virginia: .

1. That the governing body of any county which has a population
of more than thirty-five thousand inhabitants and which adjoins two
cities having populations of not less than fifty thousand inhabitants each,
according to the latest United States census, may, by resolution or ordi-
nance spread upon the minute book, release all penalties, interest and
costs accrued on any taxes upon real estate due such county, or any
district of such county, for the year nineteen hundred forty-three and
all previous years, that are unpaid at the time the resolution or ordinance
of the governing body releasing the same becomes effective. Such re-
lease shall be made upon the condition that all such taxes due for the
year nineteen hundred forty-three and all previous years shall be paid
on or before the fifth day of December, nineteen hundred forty-four.

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 such county and district taxes as are paid in accordance with
the conditions hereinbefore prescribed shall be relieved from all liability
therefor.

Nothing in this act shall be construed to empower any such govern-
ing body to release any liability for interest, penalties and costs on such
unpaid taxes upon any terms and conditions except as hereinbefore pre-
scribed.