Chap. 201.—An ACT to amend and re-enact sub-section (b) of section thirty-
four of chapter sixty-four of the acts of nineteen hundred and twenty-two,
entitled an act to provide a new charter for the city of Suffolk, and to repeal
the existing charter of said city and the several acts amendatory thereof
and all other acts and parts of acts inconsistent with this act, so far as they
relate to the said city of Suffolk, approved February twenty-fifth, nineteen
hundred and twenty-two, and to add eight new and additional sub-sections
to said section thirty-four, to be known and designated as sub-sections (c),
(d), (e), (f), (g), (h), (i), and (j), with reference to the sale of real
estate delinquent for the non-payment of city taxes, purchase by the city,
redemption of land so sold, saving to persons under disability, deed to pur-
chases, title of purchases, title of city, and sale for the non-payment of
local assessments, etc. [H B 159]

Approved March 22, 1930

1. Be it enacted by the general assembly of Virginia, That sub-
section (b) of section thirty-four of chapter sixty-four of the acts of
nineteen hundred and twenty-two, entitled an act to provide a new
charter for the city of Suffolk, and to repeal the existing charter of
said city and the several acts amendatory thereof and all other acts
and parts of acts inconsistent with this act, so far as they relate to
the said city of Suffolk, approved February twenty-fifth, nineteen
hundred and twenty-two, be amended and re-enacted so as to read as
follows:

(b) There shall be a lien on all real estate and on each and every
interest therein for the city taxes assessed thereon, from the com-
mencement of the year for which they were assessed, and also for all
local assessments which may be made thereon according to law. There
shall also be a lien on any land or premises for the amount of expense
incurred by said city in abating any nuisance thereon, or cutting or re-
moving weeds and other foreign growth therefrom, after notice to the
owner thereof by publication or otherwise, as may be provided by
ordinance; provided, however, that the lien for the amount of any
such local assessment or for the expense of abating any nuisance or
cutting or removing weeds and other foreign growth from any pre-
mises shall not be good against a purchases of such land or premises
for value and without notice except and until from the time that the
same shall be docketed in a book or books kept for that purpose in
the office of the city treasurer and indexed in the name of the person or
persons owning such estate or land at the time the said lien accrued.
The council may require such real estate in the city, delinquent for the
non-payment of taxes, or assessments or expenses incurred as above
provided, to be sold for said taxes or assessments or expenses, with
such penalties and interest thereon and such percentage for charges
as the said council may prescribe. Such real estate shall be sold and
may be redeemed under the provisions hereinafter made.

2. That the following new and additional sub-sections be added
to said section thirty-four:

(c) The city treasurer shall make a report to the council, at one
of its meetings in May of each year, of all real estate in the city delin-
quent for city taxes assessed thereon for two years from the date when
said taxes became a lien on said real estate, and the council shall
approve, or amend and approve, the said list and give the treasurer due
credit for the amount of delinquent taxes on the list as approved; and
thereupon the council shall direct the treasurer to sell the several par-
cels of real estate so returned and approved delinquent, or so much
thereof as may be necessary, for the taxes thereon, with penalties and
interest thereon, and such percentage as it may prescribe for charges;
and unless the same shall be previously paid, said treasurer shall make
such sale, to the highest bidder, for cash, at the front door of the
courthouse of said city, on the first Tuesday in September thence next
ensuing, unless otherwise specifically directed by the council, after hav-
ing published at least once, not less than ten days nor more than
twenty days previous to such sale, in a newspaper published or having
general circulation in said city, a list of the several parcels of real
estate to be sold, describing therein each parcel of said real estate as
it is described on the assessment rolls of the year for which it 1s
delinquent, together with the name of the person to whom each parcel
is assessed and the amount of the tax or assessment thereon, penalty,
interest and charges, to which list shall be appended a notice of the
time and place of the sale of the sevéral parcels of real estate men-
tioned therein; provided, however, that such real estate as may already
have been sold at any delinquent tax sale theretofore made, and pur-
chased at such sale by the city, shall not be so sold. Such sale may be
adjourned from day to day until completed. On such sale the city
treasurer shall execute to the purchaser a certificate of sale in which
the property purchased shall be described and the aggregate amount of
tax or assessment, with penalty, interest, charges and expenses, shall
be specified; but the city treasurer shall not, either directly or 1m-
directly, purchase for himself any real estate so sold. or be interested
in the purchase thereof.

(d) If at any such sale no bid shall be made for any parcel of
land offered for sale, equal to the city tax, with the penalty, interest,
and charges thereon, then the same shall be struck off to the city, and
the city treasurer shall execute to the city a certificate of sale, as here-
inbefore provided in the case of any other purchaser, and shall deposit
such certificate with the city clerk.

(e) The owner of any real estate so sold, his heirs, or assigns,
or any person having a lien upon or right to charge such real estate
or debt, or any person having any interest in said real estate by way
of reversion, 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, with interest on the purchase money and taxes at the rate
of six per centum per annum from the time the same may have been
paid, or, if purchased by the city, by paying to said city, within said
two years, such additional sums as would have accrued for taxes
thereon, if the same had not been purchased by the city, with interest
on such taxes at the rate of six per centum per annum from the time
the same would have become due, 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 Suffolk.

(f) Any person under legal disability, or 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, or to the city if it
become the purchaser, within two years after the removal of the dis-
ability or the discharge from prison, as the case may be, 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 real estate as may have been paid
by the purchaser, his heirs or assigns, or assessed if the city became
the purchaser, with interest thereon at the rate of six per centum per
annum from the time the same may have been paid or become due,
and the actual value of any improvements that may have been made
thereon since the date of the purchase. Upon such payment within
two years after the removal of such disability or discharge from prison,
as the case may be, 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.

(g) The purchaser of real estate sold for taxes and not redeemed
shall, after the expiration of two years from the sale, obtain from the
city treasurer a deed conveying the same, wherein shall be set forth
what appears. of record in the city treasurer’s office in relation to the
sale. When the purchaser has assigned the benefit of his purchase, the
deed may, with his assent, evidenced by his joining therein or by writ-
ing annexed thereto, be executed to his assignee. If the purchaser
shall have died, his heirs or assigns may move the circuit court of said
city to order the city treasurer to execute a deed to them.

(h) 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 person 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 were not in
arrears. And if it be alleged that the taxes, for the non-payment
of which sale was made, were not in arrears, the person making such
allegation must establish the truth thereof by proving that the taxes
were paid. But nothing in this sub-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 sub-
section.

(1) In case any real estate purchased by the city, as hereinbefore
provided, shall not be redeemed within the time specified, the city treas-
urer shall, within sixty days after the expiration of two years from
the sale, cause to be recorded in the clerk’s office of the circuit court
of said city a list of all the real estate purchased by the city at such
sale, according to the facts given in each certificate of sale, as herein-
before provided, and make oath thereto that the said list is correct, and
that the real estate therein mentioned has not been redeemed, and there-
upon the said city, or its assigns, shall acquire an absolute title in fee
to such real estate and every interest therein, for life, in reversion,
in remainder and otherwise, as fully and completely as if a deed had
been made to the city for each parcel of real estate mentioned in said
list, 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 properly chargeable thereon were paid at the time of the making
of said list by the city treasurer. The said list, with the oath thereto,
shall be recorded in the said clerk’s office and indexed in the name of
each person whose lands were returned delinquent and sold, and a
certified copy 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 list shall not invalidate the lien of the city for
any taxes assessed against such real estate, but the city may, at any
time, elect to enforce its lien for such taxes in a court of equity and
in such suit become the purchaser of such real estate; and provided,
further, that the council may make such rules and regulations by ordi-
nance for re-eonveying any real estate so purchased by the said city
to the owner thereof, as may seem proper, or for the release of said
real estate to the owner, upon the payment of all taxes in arrears,
penalties, interest, cost and charges; and provided, further, that the city
shall have the right to provide, by ordinance, for the disposition, in
any way that may seem proper to the council, of any real estate which
may have been purchased by it at any sale for delinquent taxes and
which shall not have been redeemed.

(j) The council may, by ordinance, provide the method of mak-
ing sale of any lands, lots or premises for the non-payment of any
local or special assessments thereon, or for the non-payment of any
expense incurred by the city in abating any nuisance thereon, or cut-
ting or removing weeds and other foreign growth therefrom, as pro-
vided in sub-section (b) of this section.

3. An emergency existing, this act shall be in force and effect
from its passage.