Chap. 584.—An ACT amend and re-enect section 245% of the Code of Vireama
whet may be cist: rained fur taxes: fees of otcers: notice to tenant. [H B 234]

Approved Apri! 1, 1924.

1. Be it enacted by the general assemblv of Virginia. That section
twenty-four hundred and thirty-nine of the Code of Virginia, what
may be distrained for taxes; fees of officers; notice to tenant, be
amended and re-enacted so as to read as follows:

Section 2439. What may be distrained for taxes; fees of officers;
notice to tenant.—Any goods or chattels in the corporation or county
belonging to the person or estate assessed with taxes or Jevies. may be
distrained therefor by the treasurer. sheriff. sergeant, constable, or
collector. In all cases properly subject to levv or distress for taxes
shall be liable to levy or distress in the hands of anv person for taxes
thereon. Any timber or wood growing on the land belonging to the
person or estate assessed with taxes or levies may be distrained and
sould, so far as necessary, to pay the amount of such taxes and levies
and expense of sale, and shall be sold standing in the manner pre-
scribed for the sale of goods and chattels. other than horses, mules,
and oxen, under distress or levy for taxes; and the purchaser shall have
the right to cut and carry away such wood or umber within twelve
months after the purchase of the same, with the nght of ingress and
egress for this purpose, but shall not haul the same over anv lands
occupied at the ume by growing crops. Any real estate in the county
or corporation belonging to the person or estate assessed with taxes
or levies due on such real estate, may be rented or leased by the
treasurer, sheriff, constable, sergeant, or collector, pnvately or at
public outcry, after due duplication, in the discretion of such treasurer,
sergeant, sheriff, constable, or collector, either at the front door of the
courthouse or on the premises, or at some public place in the com-
munity where the premises are situated, after giving not less than
fifteen davs’ notice by printed or written notices posted at the front
door of the courthouse, and at three or more places in the neighbor-
hood of the real estate to be leased. Such leasing shall be for a term
not exceeding one vear, and for cash sufficient to pay the taxes or
levies due on the real estate so rented, and the costs and charges of
advertising and leasing. When a lease is effected, the treasurer, ser-
geant, Collector, sheriff or constable leasing such real estate, shall put
the lessee in possession thereof, and for such purpose shall have like
powers as those exercised by a sheriff acting under a writ of possession.
When the treasurer, constable, sheriff, sergeant, or collector adver-
tises and leases, or advertises without leasing, a parcel of real estate
under this section, he shall receive a fee of sixty cents, to be paid asa
part of the cost of this proceeding. In all cases where a sheriff, con-
stable, collector, treasurer, sergeant, or other collecting officer, has to
levy or distrain and sell, or levy or distrain without selling, he shall
receive a fee of sixty cents, to be collected with the taxes. But in no
case shall any of these fees be paid by the State. When real estate is
advertised for leasing for the taxes and there is any tenant in possession
of the property so advertised, then the treasurer, sheriff, sergeant,
constable, collector, or other collecting officer making the lease, shall
serve upon such tenant, at least five days prior to the day of leasing,
a copy of the notice of leasing. This service shall be in conformity
with section six thousand and forty-one.

I, John W. Williams, clerk of the house of delegates of Virginia, do
hereby certify that the session of the general assembly of Virginia, at
which the acts of assembly herein printed were enacted, adjourned sine
die on March twenty-third, nineteen hundred and twenty-six.

JNO. W. WILLIAMS,
Clerk of the House of Delegates of Virginia.

ERRATA

Page 83—Chapter $85—-Linc two of title, section “1988-a” should read “4988-a.”

Page 285—Chapter 158—Line one in title, the word “improve” should read
“impose.”

Page 717—Chapter 416—The title should read as follows:

Chap 416—An ACT authorizing the board of supervisors of the county of
Warren to borrow a sum of money not in excess of six thousand
dollars, and to issue bonds of the said county therefor, for the purpose
of building a bridge across the Shenandoah river at Morgan Ford in
said county; and authorizing the board of supervisors to annually levy
a tax to pay the interest thercon and to create a sinking fund to redeem
the principal thereof at maturity. [H B 296]

Page 933—Chapter 556—Line one in second paragraph, the scction number
“$965” should be “4065.”