Chap. 363.—An ACT to amend and re-enact sections 2471, 2489 and 2501 of
the Code of Virginia, in relation to delinquent land sales and compensation
of certain officers. [H B 272]

Approved March 24, 1930

1. Be it enacted by the general assembly of Virginia, That sec-
tions twenty-four hundred and seventy-one, twenty-four hundred and
eighty-nine, and twenty-five hundred and one of the Code of Virginia,
be amended and re-enacted so as to read as follows: ,

Section 2471. The clerk of said court shall certify a copy of the
report to the comptroller within thirty days after the date of such con-
firmation, for which service, and for the services required of said clerk
under section twenty-four hundred and eighty-nine of this Code, the
clerk shall be paid in accordance with the provisions of section twenty-
five hundred and one of the Code of Virginia. Upon receiving the
copy aforesaid, the comptroller shall charge the treasurer with what-
ever is due the Commonwealth on account of sales so made by him, less
ten per centum commissions, which amount the treasurer shall pay into
the treasury within sixty days from the date of sale.

The clerk shall exhibit to the board of supervisors to be examined
by it the original of said report, and, in case of a sale for the levies of
a city or town, before the council of such city or town, at the next
meeting thereof, who shall charge the treasurer with whatever is due
on account of said sales for levies, less a commission of ten per centum,
and he and his sureties on his: official bond shall be liable therefor.

Section 2489. When any real estate is offered for sale as pro-
vided in section twenty-four hundred and sixty-one and no person bids
the amount chargeable thereon, the treasurer shall purchase the same in
the name of the comptroller for the benefit of the State and county,
city, or town, respectively. A list of real estate so purchased in by
the treasurer, showing in whose name sold, the amount of taxes, levies,
costs and charges, verified by his oath, shall be returned by him to the
circuit or corporation court, at the same time he returns his report of
sales under section twenty-four hundred and sixty-five. If the court
finds said list to be correct, or having corrected the same, when there
is error, it shall confirm the same and direct its clerk to transmit a
copy thereof to the comptroller, and a copy to the board of supervisors
of the county, and in case of a sale for the levies of a city or town, to
the council of such city or town at their next meeting. The original
shall be recorded by the clerk in the “delinquent land book,” for which
he shall be paid in accordance with the provisions of section twenty-
five hundred and one of the Code of Virginia. On the receipt of said
copies the comptroller, the board of supervisors, and the council of the
city or town shall, respectively, credit the treasurer with the amount of
State taxes and levies chargeable on such real estate so purchased in
the name of the comptroller.

But any person claiming to be entitled to such real estate, if the
same had not been delinquent for taxes, or sold therefor, may bring
any action or actions, or suit or suits, either at law or in equity, to
recover the possession thereof, try the title thereto, or to recover dam-
ages for any injury to the same, or to prevent injury to the same, al-
though such real estate may have heretofore been, or may hereafter
be, delinquent for taxes, or purchased by the treasurer in the name of
the comptroller, for the non-payment of taxes and not redeemed, and
the judgment or decree in any such action or suit shall only affect
the rights and title of the parties thereto, and shall in no wise affect
the rights of the Commonwealth or of any city or county therein or
thereto. No execution, or other process or order shall issue upon any
judgment or decree rendered i in any such action or suit, until the party
in whose favor such judgment or decree is rendered shall have paid
all delinquent and other taxes and levies, with the interest and other
charges due upon said real estate, to the State, and to the city, town,
or county, or district, wherein the same is located.

Section 2501. The fees of the treasurers and clerks for all services
rendered by them in connection with the sale of delinquent real estate
which is purchased in the name of the comptroller for the benefit of
the county, city, or town, shall be twenty-five cents to the treasurer and
ten cents to the clerk, for each lot, tract or parcel of land so purchased,
which shall, together with a reasonable fee to the printer for printing
notices, be paid out of the treasury of the counties, towns and cities,
respectively.