Chap. 402.—An ACT to amend and re-enact chapter 201 of the Acts of 1930,
entitled an act to amend and re-enact subsection (b) of section 34 of chapter
64 of the Acts of 1922, 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 25,
1922, and to add eight new and additional subsections to said section 34, to be
known and designated as subsections (c), (d), (e), (f), (g), (h), (1) and
(j), with reference to the sale of real estate delinquent for the nonpayment of
city taxes, purchase by the city, redemption of land so sold, saving to persons
under disability, deed to purchaser, title of purchaser, title of city, and sale for
the nonpayment of local assessments, etc., approved March 22, 1930, and to
add subsection (k) to the said section 34, in relation to a delinquent tax col-
lector. [H B 271]

Approved March 30, 1932

1. Be it enacted by the general assembly of Virginia, That chapter
two hundred and one of the Acts of nineteen hundred and thirty, en-
titled: an act to amend and re-enact subsection (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 incon-
sistent 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 subsections to said section thirty-
four, to be known and designated as subsections (c), (d), (e), (f), (g),
(h), (1), and (j), with reference to the sale of real estate delinquent for
the nonpayment of city taxes, purchase by the city, redemption of land
so sold, saving to persons under disability, deed to purchaser, title of
purchaser, title of city, and sale for the nonpayment of local assess-
ments, etc., approved March twenty-second, nineteen hundred and
thirty, be amended and re-enacted so as to read as follows:

Section 34. (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 commencement of the calendar year in which they were
assessed, and also for all local assessments which may be made there-
on 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 nuis-
ance thereon, or cutting or removing weeds and other foreign growth
therefrom, after notice to the owner thereof by publication or other-
wise, 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 premises shall not be good against a purchaser 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 nonpayment 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.

(c) The city treasurer shall make a report to the council, at one of
its meetings in July of each year, of all real estate in the city delinquent
for city taxes assessed thereon in the calendar year immediately pre-
ceding, at the foot of which report he shall subscribe an oath that he
has in all respects used due diligence to collect the taxes shown in said
report, and the council shall approve, or amend and approve, the 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 treas-
urer to sell the several parcels 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 Tues-
day in September thence next ensuing, unless otherwise specifically
directed by the council, after having published at least once, not less
than ten days nor more than twenty days prior to such sale, in a news-
paper 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 is 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 several parcels of real
estate mentioned therein; provided, however, that such real estate as
may already have been sold at any delinquent tax sale theretofore
made, and purchased 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 ag-
gregate amount of tax or assessment, with penalty, interest, charges
and expenses, shall be specified ; but the city treasurer shall not, either
directly or indirectly, purchase for himself any real estate so sold, or
be interested in the purchase thereof.

The first report made to the council by the city treasurer pursuant to
this subsection shall include all real estate delinquent for city taxes
assessed thereon in the years nineteen hundred and thirty and nineteen
hundred and thirty-one.

(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 herein-
before 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 for
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, the amount of the tax for the year for which the real estate was
struck off to the city, with penalty, interest, charges, and expenses of
sale and 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 became
the purchaser, within two years after the removal of the disability or
the discharge from prison, as the case may be, the amount for which
the same was sold to such purchaser or struck off to the city, 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,
if the city became the purchaser, such additional taxes as would have
accrued if the said real estate had not been purchased by it, with in-
terest 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 re-
corded, 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 in 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 nonpayment 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 subsection 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 the purchaser of real estate under the next succeeding sub-
section. |

(i) 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 the certificate of sale, as hereinbefore
provided, and make oath thereto that the said list is correct, and that
the real estate therein mentioned has not been redeemed, and thereupon
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 remain-
der 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 pro-
perly chargeable therein 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 ordinance, for re-
conveying 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 pur-
chased 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 making
sale of any lands, lots or premises for the nonpayment of any local or
special assessments thereon, or for the nonpayment of any expense
incurred by the city in abating any nuisance thereon, or cutting or re-
moving weeds and other foreign growth therefrom, as provided in sub-
section (b) of this section.

2. That the following subsection be added to the said section
thirty-four:

(k) The council may employ a delinquent tax collector, on such
terms as may be agreed upon by the council and such collector. The
council may cause to be placed in the hands of such delinquent tax col-
lector, for collection, any and all city taxes, including city capitation
taxes, remaining unpaid after December fifth of the calendar year in
which such taxes were assessed. The council may deduct from the
salary or other compensation of the city treasurer the commission or
other compensation paid to the delinquent tax collector for the collec-
tion of such taxes. The clerk of the circuit court of the city or the
city clerk may be appointed delinquent tax collector, or the council
may employ some other person. Such delinquent tax collector shall
have all the power and authority to enforce collection of such taxes by
levy, distress, or otherwise that the city treasurer may have under the
law.
3. An emergency existing, this act shall be in force from its
passage.