CHAPTER 243

An Act to amend the Code of Virginia by adding thereto a section
numbered 15-871.1, relating to boards of supervisors of certain
counties, so as to authorize such boards of supervisors to require
certain commissioners of revenue to prepare tax bills. MH

333]

Approved March 8, 1952

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia be amended by adding thereto a section,
numbered 15-371.1, as follows:

§ 15-371.1. The board of supervisors of any county operating under
this article is hereby authorized and empowered by resolution duly adopted
to require the commissioner of revenue of such county to prepare and
make all tax bills, in accord with all items shown on the land books, per-
sonal property books, and income assessment books for the current year,
and deliver the same to the treasurer of the county at the time the land
books, personal property books and income assessment books are delivered
to such treasurer under general law. Such requirement shall not be effec-
tive, however, unless and until the board of supervisors shall have first
acquired and installed in the office of the commissioner of revenue a
proper and suitable machine in the operation of which the tax bills may
be prepared and made out simultaneously with the preparation and making
out of the books. The board of supervisors is further authorized, and
empowered to prescribe the form of tax bills herein authorized, and to
require the commissioner of revenue to destroy all unused tax bill forms
in the presence of the board or a committee of its members duly appointed
by its chairman. When the board of supervisors has adopted such reso-
lution and certified the same to the county treasurer, he shall be relieved
of an duties and responsibility in reference to the preparation of said
x bills.