Sec. 111. Treasurer—delinquent list to speak as of
June fifteenth of each year—form of lists—oath.
The lists mentioned in the preceding section shall speak as of
June fifteenth of each year—that is to say, such lists shall conform
to the facts as they existed on such date.
Such lists and also, except as herein provided, the form of the
oath to be taken by the Treasurer by which each list shall be
verified shall be as prescribed by the State Department of Taxation.
The oath shall declare that the Treasurer verily believes
that no part of the taxes embraced in such lists has been or could
have been collected by him. But the Treasurer in returning the
list of real estate in the paragraph (2) in the preceding section
shall, at the foot of such list subscribe the following oath:
"I . . . . . . . . . . . . . . . . . . Treasurer of the City of Charlottesville,
do swear that the foregoing lists is, I verily believe, correct
and just; that I have received no part of the taxes for which the
real estate therein mentioned is returned delinquent; that I have
endeavored to rent out the respective tracts and lots of land publicly
after due advertising, and failing in that, privately, as required
by law, and have been unable to do so; that there was, and
is, no tenant upon any of the respective lots and tracts of land
from whom said taxes could or can be collected; and that I have
otherwise used diligence to find property within my City liable to
distress for said taxes and have found none."
