Chap. 296.—An ACT to authorize the governing bodies of certain counties, cities
or towns to release upon certain conditions the liability for interest, penalties
and accrued costs on unpaid taxes upon real estate for the year 1940 and all
previous years, and to release officers charged with the duty of collection of
these taxes from liability for such interest, penalties and costs, upon certain
conditions. [H 377]

Approved March 29, 1944

Be it enacted by the General Assembly of Virginia :

1. The governing body of any county, city or town may, by reso-
lution or ordinance spread upon the minute book, release all penalties,
interest and costs accrued on any taxes upon real estate in the county,
city or town or any district or subdivision thereof, for the year nineteen
hundred forty and all previous years, that are unpaid at the time the
resolution or ordinance releasing same becomes effective. The release
shall be made upon the condition that all such taxes due for the year
nineteen hundred forty and all previous years shall be paid on or before
January fifteen, nineteen hundred forty-five. After this action has been
taken by the governing body of any such county, city or town, the treas-
urer, clerk of court, or other tax collecting official who fails to collect
the penalties, interest and costs upon such taxes which are paid in ac-
cordance with the conditions hereby prescribed, shall be relieved from
all liability therefor. This act shall not apply to any county, city or town
lying east of the eastern boundary lines of the counties of Tazewell,
Smyth and Grayson, nor to the counties of Washington, Wise and Lee.

Nothing in this act shall be construed to empower any such governing
body to release any liability for interest, penalties and costs on such un-
paid taxes upon any terms and conditions except as hereby prescribed.