Chap. 528.—An ACT to amend and re-enact sections 24, 28, 31 and 32 of the
charter of the city of Alexandria, approved February 20, 1871, as amenced
by an act approved February 22, 1871; and by an act approved the seven-
teenth day of March, 1876; and by an act approved March 20, 1877; and by
an act approved January 25, 1879; and by an act approved March 1, 1888;
and by an act approved February 25, 1892; and by an act approved February
26, 1894; and by an act approved March 1, 1894; and by an act approved

‘ March 8, 1894; and by an act approved February 27, 1896; and by an act
approved March 3, 1896; and by an act approved March 4, 1896; and by an
act approved February 7, 1898, providing the charter for the city of Alex-
andria and the acts amendatory thereof, relating to the lien of the city for
taxes assessed on real estate. [H B 342]

Approved March 25, 1926.

1. Be it enacted by the general assembly of Virginia, That sec-
tions twenty four, twenty-eight, thirty-one and thirty-two, of the acts
to amend the charter of the city of Alexandria, approved February
twentieth, eighteen hundred and seventy-one, as amended by an act
approved March twenty-second, eighteen hundred and seventy-one;
and by an act approved the seventeenth day of March, eighteen hun-
dred and seventy-six; and by an act approved March twentieth,
eighteen hundred and seventy-seven; and by an act approved January
twenty-fifth, eighteen hundred and seventy-nine; and by an act ap-
proved March first, eighteen hundred and eighty-eight; and by an act
approved February twenty-fifth, eighteen hundred and ninety-two;
and by an act approved February twenty-six, eighteen hundred and
ninety-four; and by an act approved March first, eighteen hundred and
ninety-four; and by an act approved March eighth, eighteen hundred
and ninety-four; and by an act approved February twenty-seventh,
eighteen hundred and ninety-six; and by an act approved March third,
eighteen hundred and ninety-six; and by an act approved March
fourth, eighteen hundred and ninety-six; and by an act approved Feb-
ruary seventh, eighteen hundred and ninety-eight, be amended and
re-enacted so as to read as follows:

Section 24. There shall bea lien on all real estate and on each and
every interest therein within the corporate limits for all taxes, levies,
or charges assessed thereon or against the same, or upon or against
the same or upon or against the owner or owners thereof, under the
provisions of this charter, or by the ordinance of the city council, for
the commencement of the assessment of such taxes, levies or charges
in each year for which the same are levied or assessed, which lien shall
have priority over all other liens except the lien for State taxes. The
city council may require real estate within the city returned delinquent
for the non-payment of taxes, levies or charges assessed thereon, or
charged against the same under the provisions of this charter to be
sold for said taxes, levies, or charges, with interest thereon at the rate
of six per centum per annum, from the day first fixed by the ordinance
of the city council for the payment of such taxes, levies or charges into
the treasury of the city until payment and such per centum as the city
council may prescribe for charges and expenses of advertisement and
sale. Such real estate may be sold, and may be redeemed under the
provisions hereinafter made in the succeeding sections of this charter;
or the said city council may, after any such real estate has been re-
turned delinquent for two years or more for the non-payment of the
taxes, levies or charges assessed thereon, or charged against the same,
institute a suit in equity, either in the corporation or circuit court of
the city of Alexandria, the enforce the lien before named for any taxes,
levies or charges and interest thereon, unpaid or for which no sale for
taxes has been made, whether such lien commenced heretofore or that
may hereafter arise, and in such suit the land on which the taxes, levies
or charges were assessed may be sold, and all taxes, levies and charges
thereon, to the day of sale with interest accrued thereon, and the penal-
ties, including reasonable counsel fees, the costs of suit and of said sale,
paid from the proceeds of said sale. And in its decree for distribution,
the court shall direct the pyament out of the proceeds of sale of costs
of suit, including reasonable compensation, not exceeding ten per
centum of the amount of taxes, levies and charges, and interest and
penalties collected, to the counsel prosecuting the suit, in addition to
the docket fee and after such payments, the payment of taxes, levies
and charges, and interest and penalties out of the proceeds to the
treasurer of the city of Alexandria, the surplus, if any, of such proceeds
shall be paid to the owner of the property. Nothing herein contained
shall be construed as interfering in any way with the other remedies
and methods provided by this charter and the laws made in pursuance
thereof, for the collection of taxes, but such suit in equity shall be an
additional remedy to the others provided by this charter.

Section 28. The owner of any real estate so sold, his heirs or
assigns or any person having a right to charge such real estate for a
debt, or any person having an interest in said real estate by way of re-
version, remainder, or otherwise, may redeem the same by paying to
the purchaser, 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; or if purchased by the city, with such additional sums as
would have accrued for taxes thereon, if the same had not been pur-
chased for the city, with interest on the said purchase money and
taxes, at the rate of twelve 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 treasurer 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 Alexandria.

Section 31.. 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, such estate shall stand vested in the grantee in such deed as
was vested in the party assessed with the taxes, on account whereof
the sale was made, at the commencement of the year for which the
said taxes were assessed, notwithstanding any irregularity in the pro-
ceedings under which the said grantee claims title, unless such irreg-
ularity appears on the face of the proceedings; and if it be alleged that
the taxes, for the non-payment of which the sale was made, were not
in arrear, the party making such allegation must establish the truth
thereof by proving that the taxes were paid; but nothing in this section
shall be construed to effect or impair the lien of the city on the real
estate and on each and every interest therein, or to affect, limit, or
impair, the right of the city, when it becomes a purchaser of real estate
under the next succeeding section.

Section 32. In case any real estate struck off to the city, as herein
before provided, shall not be redeemed within the time specified, the
city auditor 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
corporation or their assigns, shall acquire an absolute title in fee to
such real estate and every interest therein, for life, in reversion, in
remainder, or otherwise. The said certificate may be Acknowledged
or proved and recorded in the same manner that deeds are recorded;
and the said certificate or the record thereof, or a copy of said record,
duly authenticated, shall, in all courts and places, be presumptive
evidence of the facts therein stated, and of the regularity and correct-
ness of such sale, and of all proceedings prior thereto.