Chap. 69.—An ACT to amend and re-enact Section 2460 of the Code of Virginia,
as heretofore amended, relating to the sale of delinquent real estate. [S B 135]

Approved February 26, 1936

1. 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 delin-
quent real estate to the boards of supervisors of their counties, and
the councils, 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 corpora-
tion 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 Mon-
day 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 print-
ing and publishing such notices, and all other proper expenses in con-
nection with such sale, shall be apportioned among the delinquents em-
braced in said list, according to the amount of levies, penalties and in-
terest 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
governing body of any city, may, by ordinance or resolution approved
by a majority of the members thereof by a recorded yea and nay vote,
postpone the sale of delinquent real estate in such county or city for
any year to and including the year nineteen hundred and thirty-five,
for not to exceed three years from the time hereinabove fixed for the
sale thereof,