Chap. 864.—An ACT to amend and re-enact sections 75, 76, 78, 79, 80, 82, and
83 of the act approved May 24, 1870, providing a charter for the city of
Richmond and the acts amendatory thereof, relating to the lien of the city
for taxes assessed on real estate, and to the sale thereof for non-payment
of taxes.

Approved March 6, 1900.

1. Be it enacted by the general assembly of Virginia, That sections
seventy-five, seventy-six, seventy-eight, seventy-nine, eighty, eighty-two,
and eighty-three of the act approved Mav twenty-fourth, eighteen
hundred and seventy, providing a charter for the city of Richmond,
and the acts amendatory thereof, relating to the lien of the city for taxes
assessed on real estate and to the sale thereof for the non-payment of
such taxes, he amended and re-enacted so as to read as follows:

§ 75. There shall be a lien on all real estate and on each and every
interest therein for the city taxes assessed thereon from the commence-
ment 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 pre-
scribe for charges. Such real estate shall be sold and may be redeemed
under the provisions hereinafter made.

& 76. The collector of delinquent taxes shall, under the direction
of the city council, cause a notice of the time and place of such sale to
be published in at least two daily newspapers, published in said city, at
least ten days previous to such sale; and he shall also cause to be pub-
lished in one or more of said daily papers on some day, not more than
twenty days or less than ten davs previous to such sale, a list of the
several parcels of real estate so to be sold in the same manner as the
same is described in the assessment rolls in which the said tax or assess-
ment is imposed thereon, together with the name of the person to whom
each parcel is assessed, and the amount of the tax or assessment thereon.

§ 78. If at any such sale no bid shall be made for any euch parcel
of land, or such bill shall not be equal to the tax or assessment, with
interest and charges, then the same shall be struck off to the city. As
soon as practicable after the completion of such sales, the collector of
delinquent taxes shall make out a list of all sales made to the city,
in which the property purchased shall be described, and the aggregate
amount of tax or assessment, with charges and expenses specified, and
shall deposit the same with the auditor of the city.

§ 79. 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 interest in said real estate hy wav of reversion, remainder,
or otherwise, may redeem the same hy paving to the purchaser, his heirs
or assigns, within two vears 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 interest on the purchase
money and taxes at the rate of eight per centum per annum from
the time the same mav have been paid, or, if purchased bv the city.
with such additional sums as would have accrued for taxes thereon if
the same had not been purchased for the citv, with interest on the
said purchase money and taxes at the rate of eight per centum per
annum from the time that the same mav have been so paid, or the same
may be paid within the said two vears to the city treasurer in any
case in which the purchaser, his heirs or assigns, may refuse to receive
the same, or mav not reside or cannot be found in the citv of Richmond.

§ 80. Anv infant, married woman, insane person, or person im-
prisoned, whose real estate may have been so 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 disabilitv, the amount for which
the same was so sold, with the necessarv charges incurred by the pur-
chaser, his heirs or assigns, in obtaining the title under the sale, and
euch additional taxes on the estate as may have been paid by the pur-
chaser, his heirs or assigns, and the appraised value of any improvement
that may have been made thereon, with interest on the said items at
the rate of eight per centum per annum, from the time the same may
have been paid. Upon such payment within two years after the removal
of such disability the purchaser, his heirs or assigns, shall, at the cost
of the original owner, his heirs or assigns, convey to him or them, by
deed with special warranty, the real estate so sold.

§ 82. 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 ; 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 allegation 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 to affect,
limit, or impair the right of the city, when it becomes a purchaser of
real estate under the next succeeding section.

§ 83. In case that 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 in the clerk’s office of the chancery
court a certificate of sale with his oath that the same has not been
redeemed, and thereupon the said corporation, or its assignees, shall
acquire an absolute title in fee to such real estate and every interest
therein, for life, in reversion, in remainder and otherwise, subject 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 properlv
chargeable thereon had been paid at the time of the execution of such
certificate. The said certificate shall be recorded in the said clerk’s
office in a record book, known as “ deed book, recording conveyances
to citv of lands sold for delinquent taxes,” for recording which certificate
the clerk shall be entitled to a fee of ten cents, payable out of the citv
treasury. The city council may impose penalties upon its officers for
their failure to comply with the requirements of this section. The said
certificate, or the record thereof, or a certified copv 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 certificate
shall not invalidate the hen of the city for all taxes assessed against
such real estate, but the citv 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.

2. This act shall be in force from its passage.