Chap. 292.-An ACT to amend and re-enact Section 2489 of the Code of
Virginia, as amended, in relation to delinquent land sales and compensation
of certain officers. [H B 278]

Approved March 28, 1938

1. Be it enacted by the General Assembly of Virginia, That sec-
tion twenty-four hundred and eighty-nine of the Code of Virginia,
as amended, be amended and re-enacted so as to read as follows:

Section 2489. When any real estate is offered for sale as provided
in section twenty-four hundred and sixty-one and no person bids the
amount chargeable thereon, the treasurer shall purchase the same in
the name of the comptroller for the benefit of the State and county,
city, or town, respectively. <A list of real estate so purchased in by
the treasurer, showing in whose name sold, the amount of taxes, levies,
costs and charges, verified by his oath, shall be returned by him to the
circuit or corporation court, at the same time he returns his report
of sales under section twenty-four hundred and sixty-five. If the
court finds said list to be correct, or having corrected the same, when
there is error, it shall confirm the same and direct its clerk to transmit
a copy thereof to the comptroller, and a copy to the board of super-
visors of the county, and in case of a sale for the levies of a city
or town, to the council of such city or town at their next meeting.
The original shall be recorded by the clerk in the “delinquent land
book”, for which he shall be paid in accordance with the provisions
of section twenty-five hundred and one of the Code of Virginia. On
the receipt of said copies the comptroller, the board of supervisors,
and the council of the city or town shall, respectively, credit the treas-
urer with the amount of State taxes and levies chargeable on such real
estate so purchased in the name of the comptroller.

But any person claiming to be entitled to such real estate, if the
same had not been delinquent for taxes, or sold therefor, may bring
any action or actions, or suit or suits, either at law or in equity, to re-
cover the possession thereof, try the title thereto, or to recover damages
for any injury to the same, or to prevent injury to the same, although
such real estate may have heretofore been, or may hereafter be, de-
linquent for taxes, or purchased by the treasurer in the name of the
comptroller, for the non-payment of taxes and not redeemed, and the
judgment or decree in any such action or suit shall only affect the
rights and title of the parties thereto, and shall in no wise affect the
rights of the Commonwealth or of any city or county therein or thereto.
No execution, or other process or order shall issue upon any judgment
or decree rendered in any such action or suit, until the party in whose
favor such judgment or decree is rendered shall have paid all delin-
quent and other taxes and levies, with the interest and other charges
due upon said real estate, to the State, and to the city, town, or county,
or district, wherein the same is located.

In any suit in equity, instituted for the collection of taxes and
levies due on any real estate purchased, as aforesaid, in the name of
the comptroller for the benefit of the State, county, city, or town,
respectively, the complainant in such suit, whether it be the comp-
troller, Commonwealth of Virginia, or any county, city, or town, may
waive the benefit of the purchase and any claim to the title to the real
estate so purchased under this section, and rely solely upon the lien
on such real estate for the payment of taxes and levies imposed thereon
as provided by section two hundred fifty-one of the Tax Code.