CHAPTER 701

An Act to amend and reenact § 58-960, as amended, of the Code of Vir-
ginia, relating to mailing of tax bills by treasurers. [H 764]

Approved March 31, 1956

Be it enacted by the General Assembly of Virginia:

1. That § 58-960, as amended, of the Code of Virginia be amended and
reenacted as follows:

§ 58-960. The treasurer of every city and county shall, as soon as
may be in each year, not later than December first, send by United States
mail to each taxpayer assessed with taxes and levies for that year, a bill
or bills in the form prescribed by the Department of Taxation. The failure
of any such treasurer to comply with this section shall be a misdemeanor,
punishable by a fine not exceeding five dollars; provided, that such treas-
urer shall be deemed in compliance with this section as to any taxes due
on real estate if, upon the request in writing of the obligor upon any note
or other evidence of debt secured by a mortgage or deed of trust on such
real estate, he mails the bill for such taxes to the obligee thereof.