Chap. 428.—An ACT to amend an act entitled an act to authorize the sale of
lots purchased by.the Commonwealth for delinquent taxes and not redeemed
within four years or more, approved February 23, 1906, as amended by acts
approved March 10, 1914, and March 22, 1916, and continued in force by
section 2497 of the Code of 1919, by adding thereto two new sections, to be
numbered la and 2a. [S B 263]

Approved March 24, 1928

1. Be it enacted by the general assembly of Virginia, That an
act entitled an act to authorize the sale of lots purchased by the
Commonwealth for delinquent taxes and not redeemed within four
years or more, approved February twenty-third, nineteen hundred
and six, as amended by acts approved March tenth, nineteen hun-
dred and fourteen, and March twenty-second, nineteen hundred and
sixteen, and continued in force by section twenty-four hundred and
ninety-seven of the Code of nineteen hundred and nineteen, be
amended by adding thereto two new sections, to be numbered lI-a
and 2-a, which new sections shall read as follows:

l-a. During the month of July, annually, the clerk of the circuit
-ourt of each county, and the clerk of each corporation court, shall
orepare a list of all towns and city lots within his county or corpo-
‘ation, and of all lots which are a part of some plat or subdivision
of land, made as provided by acts of eighteen hundred and eighty-
seven and eighteen hundred and eighty-eight, chapter four hundred
ind eighty-six, and acts amendatory thereof, whether within the
-orporate limits of a town or city or not, which have been delin-
juent for taxes for more than four years prior to January first of the
year in which such list is made, and since nineteen hundred and
wo, and which have not been heretofore sold to the Common-
vealth or other than the Commonwealth for taxes since nineteen
1undred and two, and which have not been redeemed; and said list
shall show the person in whose name the lot stood, and the amount
equired to redeem each of said lots, including amount of taxes,
evies, penalty and interests, due on each of said lots for each year
lelinquent, and the amount due each to the State, county or corpo-
ation.

2-a. As soon as completed, which shall not be later than August
first of each year, the clerk shall deliver said list to the treasure
of his county or corporation, and within thirty days after receiving
said list the treasurer shall prepare a printed list of said delinquent
lots, which lists shall show the person in whose name said lot stood
and the description of the lot, and post said printed copies at five or
more public places if it be within a city, and if for a county, post
copy of said printed list at the front door of the courthouse of his
county, and also a printed copy in at least five public places in saic
county. The expense of printing and publishing of said list shall be
paid by the city or county, as the case may be, and the same ap.-
portioned among the delinquents and added to the respective
amounts so due. To each copy thus posted the treasurer shall at-
tach a notice that the real estate therein mentioned will be sold ai
public auction on a day occurring thirty days from the first publica.
tion or posting of such notice, between the hours of ten in the
morning and four in the afternoon, in front of the courthouse of his
county or city, for the delinquent taxes, levies, penalty, interest anc
charges thereon, unless the amount required to redeem said lots
together with costs and charges aforesaid, shall have been previous-
ly paid to such treasurer.