Chap. 38.—An ACT to authorize the apportionment of city taxes assessed upon
real estate, and the redemption of any part of such real estate from the lien
of such taxes.

Approved February 15, 1908.

1. Be it enacted by the general assembly of Virginia, That the cor-
poration court of any city in which is situated real estate upon which
city taxes have been assessed may, when any part of such real estate
has become, since such assessment, the separate property of any of the
original owners or of any other person, upon application of any person
in interest, determine the value, as of the date of the original assess-
ment, of any portion of such real estate so separately owned, and deter-
mine what part of the whole amount of the taxes, (and of the penalties,
if penalties have accrued upon said taxes, and of the expenses of sale,
if said property has been sold for the non-payment of such taxes and
purchased by such city or any person), may be paid by such owner of
such separate part, his heirs or assigns, in order to release or redeem
such part from the lien of the taxes originally assessed. The amount
so fixed shall bear the same relation to the whole amount of such taxes,
penalties and expenses as the value of such part of such real estate
shall bear to the assessed value of the whole, as of the date of the
original assessment. The city attorney of such city and commissioner
of revenue shall have at least five days’ notice of such application and
the order of the court shall show that fact. Upon the payment of the
amount so fixed, including all costs, the owner of any such part, his
heirs or assigns, shall hold the same free from any lien for city taxes
for the year or years in question. Upon such payment and the delivery
to him of a copy of the order of the court, the officer whose duty it is
to receive such payment of such taxes shall make an appropriate entry
on the tax books showing what part of the said land has been so released
or redeemed. The clerk of such court shall furnish a copy of its order
to any person applying therefor, for which he shall be entitled to re-
ceive from such person a fee of seventy-five cents: provided, however,
that the provisions of this act shall not apply to any citv until the
council of such city shall by ordinance or resolution provide for its
application to such city.

2. This act being designed to facilitate the collection of city taxes,
an emergency is declared to exist and it shall take effect from its
passage.