Chap. 175.—An ACT declaring that there shall be a lien on real estate for
town taxes, and providing for the enforcement thereof. (H. B. 413.)

Approved March 21, 1914.

1. Be it enacted by the general assembly of Virginia, That
in all the towns of this Commonwealth there shall be a lien upon
real estate for town taxes assessed thereon from the commence-
ment of the year for which they are assessed. The councils of
said towns may require real estate therein delinquent for the non-
payment of said taxes to be sold for said taxes with interest thereon
from the time the same is delinquent, at the rate of six percentum
per annum, and ten percentum of the amount of the tax to cover
costs and charges exclusive of costs attending the redemption
thereof, as hereinafter provided, and cause a good and suflicient
deed to be made to the purchaser; provided, that it shall not be
lawful to impose or receive a higher rate of penalty for the non-
payment of levies that is prescribed in case of persons delinquent
in payment of State taxes.

There shall be alien upon real estate for the taxes assessed
thereon by the town councils from the commencement of the year
for which they are assessed. When any of said taxes are returned
delinquent by the town treasurer, a list of the same shall be
returned to the ‘clerk of the circuit court of the county wherein
such town is located, and be by him entered in a book furnished
by said town, and kept in his office, the form and manner of enter-
ing the same to be similar to that provided by law for the record
of delinquent taxes on real estate due to the State. In said book
there shall also be columns in which shall be entered the names
of the purchasers, the amount and date of sales of real estate sold
for delinquent taxes as herein provided. When the taxes so
returned delinquent are entered in said record as herein provided,
the same shall be held to be constructive notice of the lien thereof,
and the said real estate shall be liable thereto as against creditors,
and in the hands of purchasers or other persons into whose hands
the real estate may pass. And the said real estate may be sold for
said taxes as provided herein, whether owned by the person in
whose name it was assessed or not. After said real estate has been
sold for taxes, the same may be redeemed within such time and by
such persons and ‘upon such terms as is provided by law for the
redemption of land sold for State taxes, except that the money
paid for such redemption shall be paid to the town treasurer.
Upon the redemption of said real estate, the treasurer shall issue
to the person so redeeming it a certificate to that effect, which
shall be presented to the clerk of the circuit court, who shall there-
upon mark in the said record the redemption of said real estate,
the name of the person redeeming it, and the date thereof. The
clerk shall receive for his service a fee of ten cents for each lot
of land so entered in said record, a fee of ten cents for the entry of
such sale of real estate as provided herein, and a fee of twenty-five
cents for each redemption so entered, to be paid by the town, which
shall be charged against and be a lien upon said land, along with
the taxes assessed against the same. At the expiration of the time
within which the said real estate may be redeemed, if the same
has not been redeemed as herein provided, the clerk of the town
shall execute to the purchaser thereof a deed conveying the same
in like manner as is prescribed by law for the conveyance of real
estate by the clerk of the circuit court which has been sold for
delinquent taxes due the State, and such deed shall convey such
title as would be conveyed had the same been sold for delinquent
State taxes.

The circuit court, or the judge thereof in vacation, on the
application of the council of the town, may order real estate
delinquent for the non-payment of taxes to be sold by the treasurer
of the town at public auction for such taxes, penalties, interest,
costs and charges at such times as the court or judge shall direct,
said sale and advertisement thereof to be made in conformity as
nearly as may be to the State law with reference to the sale of
delinquent lands. When such sale has been made, the same, with
date thereof, the name of the purchaser, and the amount for which
the said real estate sold, shall be entered by the clerk of the circuit
court in the record of the delinquent real estate provided for
herein.

If at any sale no bid shall be made by any person for any such
parcel of land, or such bid be not equal to the taxes, with interest,
penalties, costs, and charges thereon, then the same may be bid
in and purchased by the treasurer for the town. On such sale the
treasurer shall execute to the town a certificate of sale, in which
the property purchased shall be described and the aggregate amount
of taxes, interest, penalties, costs, and charges specified, and shall
deposit such certificate with the clerk of the council of the town.

In case any real estate purchased by the treasurer for the town
as hereinbefore provided shall not be redeemed within the time
specifie., the town treasurer shall, within sixty days after the
expiration of the time for redemption, cause to be recorded in the
clerk’s office of the circuit court such certificate of sale, with his
oath that the same has not been redeemed, and thereupon the town
or its assigns shall acquire an absolute title to the same. The said
certificate or record thereof, or a certified copy thereof, shall in
all courts and other places be evidence of the facts therein stated;
provided, however, that the failure to obtain or record such certifi-
cate shall not invalidate the lien of the town for all taxes assessed
against such real estate; but the said town may, at any time, elect
to enforce its lien for taxes in a court of equity and release its
right as purchaser, or to become a purchaser, of such real estate.