Chap. 73.—An ACT to amend and re-enact, and to change the numerical order of
sections 38, 39, 40, 41, 42, 43, 44 and 45 of an act approved March 10, 1908, pro-
viding a charter for the c city of Portsmouth, and the acts amendatory thereof,
relating to the lien of the city for taxes assessed on 1 real estate, can to the sale
thereof for the non-payment of taxes. . | {HB 166]

"Approved February 29, 1924. -

1. Be it enacted by the general assembly of Virginia, That sections
thirty-eight, thirty-nine, forty, forty-one, forty-two, forty-three, forty-
four, and forty-five of an’ act approved March tenth, nineteen hundred
and eight, providing a charter for the city of Portsmouth and acts
amendatory thereof, relating to the lien of the city for taxes assessed on
real estate and the sale thereof for the non-payment of taxes, be amended
ane re-enacted and their numerical order so changed as to read as

ollows:

Section 38. There shall be a lien on all real estate and on each and
every interest therein for the city taxes assessed thereon from the com-
mencement. of the year for which they are assessed. The city council
may require such real estate in the city, delinquent for the non-payment
of taxes, to be sold for said taxes, with interest thereon at the rate of
six per centum per annum, and such percentage as they may prescribe
for charges. Such real estate shall be sold and may be redeemed under
the provisions hereinafter made.

Section 39. The collector of city taxes shall, under the directions of
the city council, cause to be published in one or more newspapers in said
city or in such other local papers as it may deem proper, not more than
ten days nor less than five days previous to such sale, a list of the several
parcels of real estate so to be sold, the time and place of sale, and shall
describe therein each parcel of real estate in the same manner as the
same is described on the assessment rolls on which the said taxes or
assessment is imposed thereon, together with the name of the person
to whom each parcel is assessed and the amount of the tax or assess-
ment thereon. —

Section 40. If any such tax or assessment, and the percentage, in-
terest, and expenses aforesaid, be not paid previous to the day for which
sale was advertised, or on some day immediately thereafter, to which
said sale may be adjourned, the collector shall proceed to make sale
accordingly of the said several parcels of real estate, or so much thereof
as may be necessary, to the highest bidder; and the sale may be ad-
journed from day to day, until it shall be completed. On such sale the
collector shal! execute to the purchaser a certificate of sale, in which
the property purchased shall be described, and the aggregate amount
of tax or assessment, with charges and expenses specified, the date of
sale, and time of advertisement; but the collector shall not for himself,
directly or indirectly, purchase any real estate so sold. If at any such
sale no bid shall be made for any such parcel of land, or such bid shall
not be equal to the tax or assessment, with interest and charges, then
the same shall be struck off to the city. On such sale the collector shall
execute to the city a certificate of sale in which the property purchased
shall be described, and the aggregate amount of tax or assessment, with
charges and expenses specified, and shall deposit such certificate with
the a auditor or such other officer as may be designated by the city

_ Section 41. ‘The owner of any real estate so sold, his heirs, or as-
signs, or any person having a right to charge such real estate for a debt,
or any person having interest in said real estate by way of reversion,
remainder, or otherwise, may redeem the same by paying to the pur-
chaser, his heirs or assigns, within two years from the sale thereof, the
amount for which the same was sold, and such additional taxes thereon
as may have been paid by the purchaser, his heirs or assigns, with in-
terest on the purchase money and taxes at the rate of six per centum per
annum from the time the same may have been paid, or, if purchased by
the city, with such additional sums as would have accrued for taxes
thereon if the same had not been purchased for the city, with interest
on the said purchase money and taxes at the rate of six per centum per
annum from the time that the same may have been so paid or the same
may be paid within the said two years to the city collector in any case
in which the purchaser, his heirs or assigns, may refuse to receive the
same or may not reside or cannot be found in the city of Portsmouth.

Section 42. Any infant, insane person, or person imprisoned, whose
real estate may have been sold, or his heirs, may redeem the same by
paying to the purchaser, his heirs or assigns, within two years after the
removal of the disability, the amount for which the same was sold, and
the necessary charges incurred by the purchaser, his heirs or assigns, in
obtaining the title under the sale, and such additional taxes on the said
estate as may have been paid by the purchaser, his heirs or assigns, and
the appraised value of any improvement that may have been made
thereon with interest on the same items, at the rate of six per centum
per annum from the time the same may have been paid. Upon payment
within two years after the removal of such disability, the purchaser, his
heirs or assigns, shall, at the cost to the original owner, convey to him
or them, by deed with special warranty, the real estate so sold
Section 43. The purchaser of any real estate sold for taxes and not
redeemed, shall, after the expiration of two years from the sale, obtain
at his expense, from the city auditor, or such other officer as may be
designated by the city council, a deed conveying the same, wherein shall
be set forth what appears in the certificate of sale furnished by the col-
lector to the purchaser in relation to the sale. When the purchaser
has assigned the benefit of his purchase, the deed may, with his assent,
evidenced by his joining therein, or by a writing annexed thereto, be
executed to his assignee. If the purchaser shall have died, his heirs or
assigns may move the corporation or court of hustings of said city to
order the auditor, or such officer as may be designated by the city coun-
cil, to execute a deed to such heirs or assigns.

Section 44. When the purchaser of any real estate sold for taxes,
his heirs or assigns, shall have obtained a deed therefor, and within
sixty days from the date of such deed shall have caused the same to be
recorded, a fee simple estate shall stand vested in the grantee in such
deed at the commencement of the year for which the said taxes were
assessed; subject to be defeated only by proof that the taxes for which
said real estate was sold were not chargeable thereon, or that the taxes
properly chargeable on such real estate have been paid. And if it be
alleged that the taxes, for the non-payment of which sale was made, were
not in arrears, the party making such allegations must establish the
truth thereof by proving that the taxes were paid; but nothing in this
section shall be construed to affect or impair the lien of the city on the
real estate and on each and every interest therein, or affect, limit or
impair the right of the city, when it becomes a purchaser of real estate
under the next succeeding section.

Section 45. In case that any real estate struck off to the city as
hereinbefore provided shall not be redeemed within the time specified,
the city auditor, or such person as may be designated by the city council,
shall, within sixty days after the expiration of two years from the sale,
cause to be recorded such certificate of sale with his oath that the same
has not been redeemed, and thereupon the said city or its assignees
shall acquire an absolute title in fee simple to such real estate and every
interest therein for life, in reversion, in remainder, and otherwise, sub-
ject to be defeated only by proof that the taxes for which said real estate
was sold were not properly chargeable thereon, or that the taxes pro-
perly chargeable thereon had been paid at the time of the execution of
such certificate. The said certificate may be acknowledged or proved
and recorded, and the said certificate or a record thereof, or a copy of
said record duly authenticated, shall, in all courts and other places, be
evidence of the facts therein stated; provided, however, that the failure
to obtain or record such certificate shall not invalidate the lien of the
city for all taxes assessed against such real estate, but the city may at
any time elect to enforce its lien for taxes in a court of equity and re-
lease its right as purchaser or to become a purchaser of such real estate.