Chap. 424.—An ACT to provide that, in any city having a population of not less
than sixty-five thousand nor more than one hundred thousand according to the
last preceding United States census, all lists of real estate returned delinquent
for non-payment of local levies thereon, shall be recorded by the treasurer in
delinquent land books to be kept in his office; that no such delinquent list,
nor any report of sale of delinquent real estate, by the treasurer shall be
recorded in the office of the clerk of any court of such city; that all payments
in redemption of any such delinquent real estate shali be made to the treasurer,
or the delinquent tax collector; to transfer to, vest in, and impose upon such
treasurers all other authority and duties vested by law in, and imposed upon,
clerks of courts of such cities, concerning delinquent real estate, except in the
matter of making deeds to purchasers thereof, and to provide for the payment
of certain fees and compensation to such treasurer ; and the payment of the same
into their respective city treasuries; to provide for the appointment of de-
linquent tax collectors and for fixing their salaries, or compensation.

[H B 307]
Approved March 30, 1936

1. Be it enacted by the General Assembly of Virginia, as follows:

Section 1. Notwithstanding any provision in any other statute or
act to the contrary, when the treasurer of any city having a population
of not less than sixty-five thousand nor more than one hundred thou-
sand according to the last preceding United States census, shall com-
plete his list of real estate delinquent for non-payment of the local
levies thereon, under the provisions of sections three hundred and
eighty-seven and three hundred and eighty-eight of the Tax Code of
Virginia, he shall promptly record the same in a well-bound book to
be provided by the city and kept as a permanent record in his office,
indexing the same in the name of the persons against whom such
levies stand assessed; and no such list shall be hereafter recorded in
any clerk’s office.

The said book shall be designated and known as the “delinquent
land book” and shall be so ruled as to provide suitable spaces opposite
each parcel of real estate therein listed, in which to record the date
of the sale thereof, the name of the purchaser and the amount for
which the same was purchased, in the event of a sale thereof under the
provisions of section twenty-four hundred and sixty of the Code of
Virginia, and also spaces in which to record any amounts paid in
redemption thereof and the dates of such payments, if the same be
redeemed either before or after sale.

Section 2. After having so completed and recorded such list, the
treasurer shall continue to collect the delinquent levies therein listed,
as provided by law; provided, however, the council, or other governing
body, of any such city, may appoint one or more delinquent tax col-
lectors to collect any part, or all, of such delinquent levies, and fix
their salaries, or compensation, which shall be paid by the city; and
such collectors, when so appointed, shall have the same powers and
authority as the treasurer, in the matter of making such collections.
Whenever the said real estate, or any parcel or parcels thereof, shall
be thereafter sold by the treasurer under the provisions of said section
twenty-four hundred and sixty, and such sale reported to, and con-
firmed by, the court as provided by law, the treasurer shall promptly
record in the appropriate spaces in the “delinquent land book” in his
office, the date of such sale, the name of the purchaser of each parcel
sold, and the amount for which the same was purchased; and no list,
or report of sale, of delinquent real estate shall be hereafter recorded
in any clerk’s office, notwithstanding any provision of law to the
contrary.

Section 3. After any such sale, any person entitled by law to do
so, desiring to redeem any parcel which was purchased by the treasurer
in the name of the Comptroller for the benefit of the city, may redeem
the same under the provisions of section twenty-four hundred and
ninety-one of the Code of Virginia, in the manner provided in said
section, by making payment, or payments, to the treasurer, instead of
to the clerk as therein provided. Whenever any parcel shall be pur-
chased by any person other than the treasurer in the name of the
Comptroller, the way and manner in which the same may be redeemed
shall be as now provided by law, except that if any person entitled by
law to do so, shall desire to accomplish such redemption in the manner
provided by section twenty-four hundred and seventy-seven of the
Code, for either of the reasons therein mentioned, he shall make the
necessary payment to the treasurer instead of to the clerk.

Section 4. All other authority vested in, and all other duties and
services required to be performed by, the clerk of any court of any
such city by any existing statute or act, in any manner concerning real
estate delinquent for non-payment of the local levies thereon, except
in the matter of making deeds to purchasers thereof, are hereby trans-
ferred to, vested in, and imposed upon, and shall be hereafter exercised
and performed by the treasurers of such cities, respectively; and the
fees and compensation heretofore provided by law to be paid to such
clerks for the performance of such duties and services shall be here-
after paid to such treasurers when similar duties and services are
performed by them under the provisions of this act, which fees and
compensation the said treasurers shall promptly pay into the treasuries
of their respective cities.

2. The provisions of this act shall apply to the lists of real estate
returned delinquent by the treasurers of such cities for the non-payment
of the local levies thereon for the year nineteen hundred and thirty-
five and each and every year thereafter, and to all sales of delinquent
real estate by the treasurers of such cities after July first, nineteen
hundred and thirty-six.