Sec. 2-106. Delinquent lists to speak as of June thirtieth;
form; oath.[58]
The lists mentioned in section 2-105 shall speak as of June
thirtieth of each year — that is to say, such lists shall conform to
the facts as they existed on that date; provided, that with respect
to delinquent real estate, the list required by section 2-105(2)
shall include those delinquencies outstanding from the preceding
calendar year or years but shall not be required to include those
properties on which the portion of the tax payable June 5 of the
then current calendar year has not been collected.
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 2-105,
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
such taxes and levies, no part of such taxes and levies have been
collected by me." (Code 1959, § 2-106; 11-14-73, § 1.)
