Chap. 178.—An ACT to amend the charter of the city of Petersburg by adding
section 17 to chapter four thereof. [S B 37]

Approved March 20, 1930

1. Be it enacted by the general assembly of Virginia, That chapter
four of the charter of the city of Petersburg be amended by adding
thereto section seventeen, so that the same shall read as follows:

Section 17. There shall be a lien on all real estate within the cor-
porate limits for all taxes, levies, or charges assessed thereon or against
the same or upon or against the owner or owners thereof, under the
provisions of this charter, or by the ordinances of the city council, from
the commencement of the assessment of such taxes, levies or charges
in each year for which the same are levied or assessed, which lien shall
have priority over all other liens except the lien for State taxes.

The payment of any such taxes, both those which have been assessed
and those which ought to have been assessed, may, in addition to the
remedies now allowed by law, be enforced by warrant, motion, action of
debt or assumpsit, bill in chancery or by attachment before justices of
peace and courts of record within the city in the same manner, to the
same extent, and with the same rights of appeal as now exist, or may
hereafter be provided by law for the enforcement of demands between
individuals. The jurisdiction here conferred on courts of equity shall
be concurrent with the jurisdiction in action at law, and in such equit-
able proceedings it shall not be necessary to allege or prove any equit-
able grounds of jurisdiction. ,

Such proceedings shall be instituted and conducted in the name of
the city of Petersburg by the city attorney, or by such other attorney
as may be designated by the council for that purpose, upon the request
of the tax collecting officers of the city or the city council. In such pro-
ceeding the court shall have all the powers of a tax-assessing officer or
body to the end that the court may enter an order in such proceeding
464 ACTS OF ASSEMBLY [va.

requiring the taxpayer to pay all taxes with which he has been properly
assessed for any year or years, or to pay all taxes with which upon
a correct assessment he is chargeable for any year or years of the
three years next preceding the year in which the proceedings are in-
stituted. Payment of such judgment or decree shall be enforced by
appropriate process of execution or attachment in the same manner
that it could be enforced in a proceeding between individuals, and a
lien shall exist and be enforced against the real and personal property
of the defendant prior to any other lien or encumbrance thereon, State
taxes excepted.

2. This section shall not be construed to repeal any existing pro-
visions of law providing for the collection of taxes.