CHAPTER 45

AN ACT to amend and reenact § 58-1104 of the Code of 1950 relat-
ing to the conduct of proceedings to subject lands to tax liens,
to make it discretionary with the court as to whom he will
appoint a special commissioner to sell and make the deeds, in
case a sale is necessary.

[S 90]

Approved February 23, 1950

Be it enacted by the General Assembly of Virginia:

1. That § 58-1104 of the Code of 1950 be amended and reenacted
as follows:

§ 58-1104. How proceedings conducted. — Proceedings under
this article shall be by bill in equity to subject the real estate to
the existing tax liens by sale, but it shall not be necessary to
allege or prove any equitable grounds of jurisdiction; and for the
purposes of this article, the fact that the real estate was purchased
in the name of the Commonwealth at a treasurer’s tax sale shall
be regarded merely as security for the taxes and levies in addition
to the security already existing by reason of the tax lien or liens.
In such proceedings two or more parcels of real estate may be
covered by one bill provided they were assessed against or are
owned by the same person. No writ tax shall be charged.

All necessary parties shall be made parties defendant, but it
shall not be held that a husband or wife is a necessary party
merely because of his or her rights of curtesy initiate or contingent
or dower inchoate or contingent, nor shall it be held that the bene-
ficiary or beneficiaries under any deed of trust, or mortgage are
necessary parties provided the trustee or trustees under the deed
of trust, or mortgagee or mortgagees under the mortgage, are made
parties, and in any such case the title conveyed to the purchaser at
the judicial sale shall be held to bar such curtesy or dower and to
be free of all claims of beneficiaries under any such deed of trust
or mortgage. No trustee or mortgagee in any deed of trust or
mortgage which has been recorded, or the lien thereof renewed,
more than twenty years prior to the institution of the proceedings
shall be a necessary party.

The order of reference shall be to some commissioner in chan-
cery or special master other than the attorney employed to subject
the real estate to the lien of any taxes. * The court may appoint
a special commissioner to sell the property and execute the neces-
sary deeds when a sale is found necessary or advisable and in
doing so the appointee may be the attorney employed by the gov-
erning body of the county, city or town to bring the suit. If the
attorney employed by the governing body of the county, city or
town be appointed a special commissioner to sell the land and
erecute the deed and he has already given the bond hereinabove
mentioned, no additional bond shall be required of him as special
commissioner unless the court regards the bond already given as
insufficient in amount. No fee or commission shall be allowed or
paid to any attorney for acting under the order of reference or as
special commissioner, except as hereinafter provided, and the com-
pensation contracted to be paid any such attorney by the govern-
ing body, whether the employment was on a salary or a commis-
sion or other basis, shall be in full for all services rendered by
him; provided that the court may allow in the proceedings such
fees and commissions, including fees for preparing and executing
deeds, as would be allowed if the suit were an ordinary lien
creditors’ suit, payable out of the proceeds of sale, and such fees
and commissions shall, when collected, be paid into the county,
city or town treasury, as the case may be, except that the fees
allowed for the services of a commissioner in chancery or a special
master shall be paid to and retained by him, and when the special
commissioner is other than the attorney employed by the county,
city or town the court may allow him reasonable fees for selling the
land and executing the deed, payable out of the proceeds of sale,
for himself.