CHAPTER 508

An Act to amend and reenact § 58-962 of the Code of Virginia, relating
to advertisement in counties by county treasurers as to collection of

taxes.
[H 490]
Approved March 31, 1962

Be it enacted by the General Assembly of Virginia:

1. That $ 58-962 of the Code of Virginia be amended and reenacted
as follows:

§ 58-962. For this purpose each county treasurer shall, except in
counties having an area of less than sixty square miles, advertise for at
least ten days at the courthouse and at the voting places in the magis-
terial districts, in such manner as may be necessary to give general pub-
licity thereto, upon what day or days or parts thereof he will be at some
convenient public place in each magisterial district to receive taxes and
levies and shall, at the time specified, go to the places so designated and
remain there, during the time specified in such advertisement, for the pur-
pose of receiving the State taxes and county levies and shall receive the
same; provided, however, that the board of supervisors or other governing
body of any county may authorize the treasurer to dispense with such
‘sittings whenever, in the opinion of such board or other governing body,
the same will not facilitate the collection of taxes and levies, but in every
such case the treasurer shall advertise a reasonable time before December
fifth in such manner as may be necessary to give general publicity in such
county to the fact that taxes and levies are due and payable; provided,
however, the board of supervisors or other governing body of any county,
may by appropriate resolution, authorize the treasurer to dispense with
any advertising required by this section and provided, further, that it shall
not be necessary for the treasurer of the county of Henrico to designate
or to go to any place other than the county courthouse in the city of
Richmond in order to receive the taxes and levies to be paid to such
treasurer.