Chap. 230.—An ACT to amend and re-enact Section 2460 of the Code of Vir-
ginia, as amended, in relation to the sale of delinquent real estate. [S B 109]

Approved March 26, 1938

1. Be it enacted by the General Assembly of Virginia, That sec-
tion twenty-four hundred and sixty of the Code of Virginia, as
amended, 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 de-
linquent 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 Vir-
ginia, 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 de-
scription 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 expenses 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
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 for not to exceed three years from the time hereinabove fixed
for the sale thereof.