Chap. 139.—An ACT to amend and re-enact section 2460 of the Code of Vir-
ginia, relating to the sale of delinquent real estate. [S B 49]

Approved March 16, 1934

I. Be it enacted by the General Assembly of Virginia, That section
twenty-four hundred and sixty of the Code of Virginia be amended
and re-enacted so as to read as follows:

Section 2460. On the second Monday in December in the year next
after the year in which the treasurers submit their lists of delinquent
real estate to the boards of supervisors of their counties, and the coun-
cils, or other governing bodies, of their cities, as required by section
three hundred and eighty-nine of the Tax Code of Virginia, each
such treasurer shall sell, as hereinafter provided, all the real estate
embraced in his said list of delinquent real estate, on which the levies
for which the same was returned delinquent, or any part thereof, may
remain unpaid on the day of sale.

Before making any such sale, the treasurer shall give general notice
thereof by posting a printed list of the real estate to be sold at the
front door of the courthouse of the circuit court of his county, or
corporation court of his city, as the case may be, and by publication
thereof in one issue of some newspaper published in his county, or city,
or having general circulation therein, such list to be so posted and
published at least thirty days before the day of sale. The list to be so
published and posted shall contain the names of the persons in whose
names such real estate was returned delinquent, a brief description of
each parcel, and the amount for the satisfaction of which, each such
parcel will be sold, and shall have appended thereto a notice to the
effect that each and every parcel of real estate therein mentioned, or
so much thereof, as may be necessary, will be sold at public auction on
the second Monday in December of said year, between the hours of
ten in the morning and four in the afternoon, at the front door of the
courthouse of the circuit court of his county, or corporation court of his
city, to satisfy the levies, penalties, interest and charges due thereon,
unless the same shall have been previously paid to such treasurer. The
cost of printing and publishing such notices, and all other proper ex-
penses in connection with such sale, shall be apportioned among the
delinquents embraced in said list, according to the amount of levies,
penalties and interest due by them respectively.

If the said sale be not completed on the day fixed in said notice,
it shall be adjourned from day to day, and proceed between the same
hours, until it shall be completed.

The board of supervisors of any county, or the council or other
roverning body of any city, may, by ordinance or resolution approved
yy a majority of the members thereof by a recorded yea and nay vote,
yostpone the sale of delinquent real estate in such county or city for
ny year to and including the year nineteen hundred and thirty-three,
or not to exceed three years from the time hereinabove fixed for the
ale thereof.