Sec. 105. Same—To speak as of June thirtieth; form;
oath.
The lists mentioned in section 104 of this chapter shall speak as
of June thirtieth 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
mentioned in paragraph (2) of section 104, shall, at the foot
of such list, subscribe the following oath:
"I, . . . . . . . . . . . . . . . . . . , treasurer of the City of Charlottesville,
do swear that the foregoing list is, I verily believe, correct
and just, that I have received no part of the taxes or levies for
which the real estate therein mentioned is returned delinquent,
and that, although I have used due diligence to collect said taxes
and levies, no part of said taxes and levies has been collected by
me." (Id., § 111.)
For similar provisions of state law, see The Tax Code of Virginia,
§ 388.
