Chap. 190.—An ACT to amend and re-enact sections 45, 49, 50, 52, and 53 of
an act in force January 21, 1884, entitled an act providing a charter for
the city of Norfolk, and repealing the existing charter, approved April 21,
1882, in relation to the lien of the city for taxes assessed on real estate,
and to the sale thereof for non-payment of taxes.

Approved February 15, 1901.

1. Be it enacted by the general assembly of Virginia, That sections
forty-five, forty-nine, fifty, fifty-two and fifty-three of an act in force Jan-
uary twenty-first, eighteen hundred and eighty-four, entitled an act pro-
viding a charter for the city of Norfolk, and repealing the existing char-
ter, approved April twenty-first, eighteen hundred and eighty-two, be
amended and re-enacted so as to read as follows:

§ 45. 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 were assessed, and also for all local assess-
ments made thereon. The city councils may require such real estate in
the city delinquent for non-payment of tdxes or assessments, to be sold
for said taxes or assessments, 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.

849. The owner of any real estate so sold, his heirs or assigns, or
any person having a right to charge such real estate for debt, or any
person having interest in said real estate by way of reversion or 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,
such additional sums as would have accrued for taxes thereon, if the
same had not been purchased by the citv, with interest in either event.
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 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 Norfolk.

§ 50. Any infant, married woman, insane person or person imprisoned,
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 disability, the amount for which the same was
sold, with the necessary charges incurred by the purchaser, his heirs or
assigns, in obtaining the title under the sale, and such additional taxes
on the estate as may have been paid by the purchaser, his heirs or assigns,
and the appraised value of any improvements that may have been made
thereon, with interest on the said items, at the rate of six per centum per
annum, from the time the same may have been paid. Upon such pay-
ment within two years after the removal of such disability, the pur-
chaser, 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.

§ 52. 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 estates 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 proceedings under which
the said grantee claims title, unless such irregularity appear 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 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.

853. In case that any real estate struck off to the city, as hereinbefore
provided, shall not be redeemed within the time specified, the city
treasurer shall, within sixty days after the expiration of two years from
the sale, cause to be recorded in the clerk’s office of the corporation court
of the city of Norfolk, such certificate of sale, with his oath, that the
same has not been redeemed, and thereupon the said corporation or its as-
signs shall acquire an absolute title to the same in fee. The said certificate
shall be recorded in said clerk’s office, but may, if desired, be recorded in
a separate book in said office from that used for deeds. The said certi-
ficate, or the record thereof, or a certified copy thereof, shall in all courts,
and other places, be evidence of the facts therein stated: provided, how-
ever, that the failure to obtain or record such certificate shall not invali-
date the lien of the city for all taxes assessed against such real estate:
but this city 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.