Chap. 122.—An ACT to amend and re-enact section 2475 of the Code of Virginia,
and to amend and re-enact section 2491 of the Code of Virginia, as heretofore
amended, both sections relating to redeeming real estate sold for delinquent
taxes. [H B 61]

Approved March 16, 1934

1. Be it enacted by the General Assembly of Virginia, That sec-
tion twenty-four hundred and seventy-five of the Code of Virginia, and
section twenty-four hundred and ninety-one of the Code of Virginia,
as heretofore amended, be amended and re-enacted so as to read as
follows: ,

Section 2475. The owner of any such real estate so sold; his heirs,
or assigns, or any person having the right to charge such real estate
with a debt, may redeem the same by paying to the purchaser, his
heirs or assigns, within three years from the date of sale, the whole
amount paid by said purchaser, and such additional taxes, levies, costs,
and charges as may have been paid by him since the sale, with interest
at the rate of six per centum per annum on the amount so paid; pro-
vided, however, that the amount necessary to redeem any such real
estate may be paid to the purchaser, his heirs or assigns, by any per-
son entitled to redeem the same as follows: in case the sale was for
the taxes and for levies for one year only, and the purchaser paid no
other additional taxes or levies thereon since the sale, the same may
be paid in installments, no such partial payment, however, to be less
than twenty-five per centum of the entire amount necessary to redeem.
If the sale was for more than one year’s taxes and/or levies, or, if for
only one year and the purchaser, since the sale, paid the taxes and/or
levies on said real estate for one or more additional years, the amount
necessary to redeem the same may also be paid in installments, no
such partial payment, however, to be less than the amount of the taxes
and/or levies for one of said years, together with the proper amount of
interest thereon.

Section 2491. The previous owner of any such real estate, his heirs,
or assigns, or any person having the right to charge the same, with
a debt, may, until further sale thereof, redeem such real estate by pay-

ing to the clerk of the circuit court of the county or corporation court
of the city in which such real estate is situated the amount for which
the sale was made, together with such additional sums as would have
accrued from taxes and levies if the same had not been purchased by
the Treasurer in the name of the Comptroller, with interest on the
amount for which the sale was made at the rate of six per centum
from the day of sale, and on the additional sums from the fifteenth
day of December in the year in which the same would have accrued ;
provided, however, that any person having the right to redeem
any such real estate shall have the right to make partial payments
thereon from time to time as he may desire, no payment, how-
ever, to be less than twenty-five per centum of the entire amount
necessary to redeem unless it be that the said real estate has been sold
for the taxes and/or levies for more than one year, in which event
any such partial payment shall be an amount equal to the taxes and/or
levies for one of said years, including the proper interest. All such
payments shall be received by the clerk and endorsed at the appro-
priate place on the delinquent land book. When any such real estate
shall be fully redeemed by the payment of all the taxes, interest and
costs necessary for the full redemption thereof as hereinabove re-
quired, the clerk shall endorse the fact of such payment on the de-
linquent land book opposite the entry of the tract or lot. When real
estate is redeemed as provided in this section the clerk shall certify the
fact to the commissioner of the revenue of the county or city wherein
such real estate lies. For making statement, calculating interest, and
so forth, the said clerk shall be entitled to a fee of fifty cents, pay-
able by the person redeeming his land. The clerk shall annually, at the
time he makes report to the Comptroller, of taxes collected by him,
report upon blanks to be furnished by the Comptroller the amounts
received by him for redemption of delinquent lands, and shall pay the
same into the public treasury at the time fixed by law for paying in
other public money received by him. For his services in receiving
this money and paying it into the treasury he shall be entitled to a
commission of five per centum.

2. An emergency existing, this act shall be in force from its passage.