CHAPTER 45

An Act to amend and reenact § 84, as amended, of Chap 64 of the
Acts of Assembly of 1922, approved February 25, 1922, which chapter
provided a new charter for the city of Suffolk, and which section
relates to property taxes, the lien for taxes, etc.; so as to provide
that the city rate on real and tangible personal property shall not
exceed three dollars and fifty cents on each one hundred dollars of
the assessed value thereof.

[H 243]

Approved February 15, 1952

Be it enacted by the Genera] Assembly of Virginia:

1. That § 34, as amended, of Chap 64 of the Acts of Assembly of
1922, approved February 25, 1922, be amended and reenacted so as to
read as follows: ]

§ 34. Property taxes; lien for taxes.—(a) For the execution of its
powers and duties, the council may impose a tax on property of all kinds
and classes, subject to taxation in the city, provided that the tax on any
particular class of property shall not be at a higher rate than is or may
be permitted by the State laws relating thereto; and provided, further,
that the city rate on real and tangible personal property shall not exceed *
three dollars and fifty cents on each one hundred dollars of the assessed
value thereof.

(b). There shall be a lien on all real estate and on each and every
interest therein for the city taxes assessed thereon, from the commence-
ment of the calendar year in which they were assessed, and also for all
local assessments which may be made thereon according to law. There
shall also be a lien on any land or premises for the amount of expense
incurred by said city in abating any nuisance thereon, or cutting or remov-
ing weeds and other foreign growth therefrom, after notice to the owner
thereof by publication or otherwise, as may be provided by ordinance;
provided, however, that the lien for the amount of any such local assess-
ment or for the expense of abating any nuisance or cutting or removing
weeds and other foreign growth from any premises shall not be good
against a purchaser of such land or premises for value and without notice,
except and until from the time that the same shall be docketed in a book
or books kept for that purpose in the office of the city treasurer and
indexed in the name of the person or persons owning such estate or land
at the time the said lien accrued. The council may require such real estate
in the city, delinquent for the nonpayment of taxes, or assessments, or
expenses incurred as above provided, to be sold for said taxes or assess-
ments or expenses, with such penalties and interest thereon and such
percentage for charges as the said council may prescribe, or, in the
absence of the prescribing of same by the council, with such penalties,
interest and charges as may be prescribed by law from time to time. Such
real estate shall be sold and may be redeemed under the provisions here-
inafter made, but when such real estate is sold to individuals for taxes, or is
purchased by the city for taxes, the commissioner of the revenue shall note
on his land book the real estate sold, and to whom, but shall continue the
same upon his land book in the name of the former owner until the pur-
chaser shall obtain a deed therefor, or until the same shall be redeemed
from the city or otherwise disposed of by the city.

(c). The city treasurer shall make a report to the council, at one of
its meetings in July of each year, of all real estate in the city delinquent
for city taxes assessed thereon in the calendar year immediately preced-
ing, at the foot of which report he shall subscribe on oath that he has in all
respects used due diligence to collect the taxes shown in said report, and
the council shall approve, or amend and approve, the list and give the
treasurer due credit for the amount of delinquent taxes on the list as
approved; and thereupon the council shall direct the treasurer to sell the
several parcels of real estate so returned and approved delinquent, or so
much thereof as may be necessary, for the taxes thereon, with penalties
and interest thereon, and such percentage as it may prescribe for charges,
or, in the absence of the prescribing of same by the council, with such
penalties, interest and charges as may be prescribed by law; and unless
the same shall be previously paid, said treasurer shall make such sale, to
the highest bidder, for cash, at the front door of the courthouse of said
city, on the first Tuesday in September thence next ensuing, unless other-
wise specifically directed by the council, after having published at least
once, not less than ten days nor more than twenty days prior to such sale,
in a newspaper published or having general circulation in said city a list
of the several parcels of real estate to be sold, describing therein each
parcel of said real estate as it is described on the assessment rolls of the
year for which it is delinquent, together with the name of the person to
whom each parcel is assessed and the amount of the tax or assessment
thereon, penalty, interest and charges, to which list shall be appended a
notice of the time and place of the sale of the several parcels of real
estate mentioned therein; provided, however, that such real estate as may
already have been sold at any delinquent tax sale theretofore made, and
purchased at such sale by the city, shall not be so sold. Such sale may
be adjourned from day to day until completed. On such sale the city
treasurer shall execute to the purchaser a certificate of sale in which the
property purchased shall be described and the aggregate amount of tax
or assessment with penalty, interest, charges and expenses, shall be speci-
fied; but the city treasurer shall not, either directly or indirectly, purchase
for himself any real estate so sold, or be interested in the purchase thereof.

(d). If at any such sale no bid shall be made for any parcel of land
offered for sale, equal to the city tax, with the penalty, interest, and
charges thereon, then, the same shall be struck off to the city, and the
city treasurer shall execute to the city a certificate of sale, as herein-
before provided in the case of any other purchaser, and shall deposit such
certificate with the city clerk.

(e). The owner of any real estate so sold, his heirs or assigns, or
any person having a lien upon or right to charge such real estate for a
debt, or any person having any interest in said real estate by way of
reversion, remainder, or otherwise, may redeem the same by paying to
the purchaser, his heirs or assigns, within two years from the sale thereof,
the amount for which the same was sold, and such additional taxes thereon
as may have been paid by the purchaser, his heirs or assigns, with interest
on the purchase money and taxes at the rate of six per centum per annum
from the time the same may have been paid, or, if purchased by the city,
by paying to said city, within said two years, the amount for which the
sale was made and such additional sums as would have accrued for taxes
and penalties thereon, if the same had not been purchased by the city,
with interest on the amount for which the sale was made at the rate of
six per centum per annum from the day of sale, and on such additional
sums as would have accrued for taxes from such time after the same
would have become due as the council may prescribe by ordinance, or, in
the absence of such prescribing, from the fifteenth day of December of
the year in which the same would have accrued, or the same may be paid,
within the said two years, to the city treasurer, in any case in which the
purchaser, his heirs or assigns, may refuse to receive the same, or may
not reside, or cannot be found, in the city of Suffolk.

Any person under legal disability or imprisoned, whose real
estate may have been so sold, or his heirs, may redeem the same by paying
to the purchaser, his heirs or assigns, or to the city if it became the pur-
chaser, within two years after the removal of the disability or the dis-
charge from prison, as the case may be, the amount for which the same
was sold to such purchaser or struck off to the city, with the necessary
charges incurred by the purchaser, his heirs or assigns, in obtaining the
title under the sale, and such additional taxes on the real estate as may
have been paid by the purchaser, his heirs or assigns, or, if the city
became the purchaser, such additional taxes and penalties as would have
accrued if the real estate had not been purchased by it, and, in either
case, the actual value of any improvements that may have been made
thereon since the date of purchase, with interest at the rate of six per
centum per annum, on the amount for which the same was sold to such
purchaser from the day of sale, on the necessary charges incurred by the
purchaser, his heirs or assigns, in obtaining the title under the sale and
on such additional taxes on the real estate as may have been paid by the
purchaser, his heirs or assigns, from the time said charges may have
been incurred or said additional taxes paid, as the case may be; or, in
case such real estate was struck off to the city, with interest at the rate
of six per centum per annum, on the amount for which the sale was made,
from the day of sale and, on such additional taxes as would have accrued
if the said real estate had not been purchased by the city, from such time
after the same would have become due as the council may prescribe by
ordinance, or, in the absence of such prescribing, from the fifteenth day
of December of the year in which the same would have accrued. Upon
such payment within two years after the removal of such disability or
discharge from prison, as the case may be, the purchaser, his heirs or
assigns, shall, at the cost of the original owner, his heirs or assigns,
convey to him or them, by deed with special warranty, the real estate
so sold.

(zg). The purchaser of real estate sold for taxes and not redeemed
shall, after the expiration of two years from the sale, obtain from the
city treasurer a deed conveying the same, wherein shall be set forth what
appears of record in the city treasurer’s office in relation to the sale. When
the purchaser has assigned the benefit of his purchase, the deed may, with
his assent, evidenced by his joining therein or by writing annexed thereto,
be executed to his assignee. If the purchaser shall have died, his heirs or
assigns may move the circuit court of said city to order the city treasurer
to execute a deed to them. The said treasurer shall not execute, nor be
required to execute, a deed to any such purchaser, his heirs or assigns,
until such purchaser, his heirs or assigns, shall produce evidence that
such additional taxes, penalties and interest as may have accrued subse-
quent to the sale have been paid without further sale of the real estate
sold for taxes as aforesaid. 7

(h). When the purchaser of any real estate sold for taxes, his heirs
or assigns, shall have obtained a deed therefor, and within sixty days
from the date of such deed shall have caused the same to be recorded,
such estate shall stand vested in the grantee in such deed as was vested
in the person assessed with the taxes on account whereof the sale was
made, at the commencement of the year in which the said taxes were
assessed; subject to be defeated only by proof that the taxes for which
said real estate was sold were not chargeable thereon, or that the taxes
properly chargeable on such real estate were not in arrears. And if it be
alleged that the taxes, for the nonpayment of which sale was made, were
not in arrears, the person making such allegation must establish the truth
thereof by proving that the taxes were paid. But nothing in this subsection
shall be construed to affect or impair the lien of the city on the real estate
and on each and every interest therein, or to affect, limit or impair the
right of the city, when it becomes the purchaser of real estate under the
next succeeding subsection.

(i). In case any real estate purchased by the city, as hereinbefore
provided, shall not be redeemed within the time specified, the city treasurer
shall, within sixty days after the expiration of two years from the sale,
cause to be recorded in the clerk’s office of the circuit court of said city,
a list of all the real estate purchased by the city at such sale, according to
the facts given in the certificate of sale, as hereinbefore provided, and
make oath thereto that the said list is correct, and that the real estate
therein mentioned has not been redeemed, and thereupon the said city,
or its assigns, shall acquire an absolute title in fee to such real estate and
every interest therein, for life, in reversion, in remainder and otherwise,
as fully and completely as if a deed had been made to the city for each
parcel of real estate mentioned in said list; subject to be defeated only
by proof that the taxes for which said real estate was sold were not
properly chargeable thereon, or that the taxes properly chargeable thereon
were paid at the time of the making of said list by the city treasurer. The
said list, with the oath thereto, shall be recorded in the said clerk’s office
and indexed in the name of each person whose lands were returned delin-
quent and sold, and a certified copy thereof shall, in all courts and other
places, be evidence of the facts therein stated; provided, however, that
the failure to obtain or record such list shall not invalidate the lien of
the city for any taxes assessed against such real estate, but the city may,
at any time, elect to enforce its lien for such taxes in a court of equity
and in such suit become the purchaser of such real estate; and provided,
further, that the council may make such rules and regulations, by ordi-
nance, for reconveying any real estate so purchased by the said city to
the owner thereof, as may seem proper, or for the release of said real
estate to the owner, upon the payment of all taxes in arrears, penalties,
interest, cost and charges; and provided, further, that the city shall have
the right to provide, by ordinance, for the disposition, in any way that
may seem proper to the council, of any real estate which may have been
purchased by it at any sale for delinquent taxes and which shall not have
been redeemed.

(j). The council may, by ordinance, provide the method of making
sale of any lands, lots or premises for the nonpayment of any local or
special assessments thereon, or for the nonpayment of any expense
incurred by the city in abating any nuisance thereon, or cutting or remov-
ing weeds and other foreign growth therefrom, as provided in subsection
(b) of this section.

(k). The council may employ a delinquent tax collector, on such terms
as may be agreed upon by the council and such collector. The council may
cause to be placed in the hands of such delinquent tax collector, for col-
lection, any and all city taxes, including city capitation taxes, remaining
unpaid after December fifteenth of the calendar year in which such taxes
were assessed. The council may deduct from the salary or other compen-
sation of the city treasurer the commission or other compensation paid
to the delinquent tax collector for the collection of such taxes. The clerk
of the circuit court of the city or the city clerk may be appointed delinquent
tax collector, or the council may employ some other person. Such delin-
quent tax collector shall have all the power and authority to enforce
collection of such taxes by levy, distress, or otherwise that the city
treasurer may have under the law.
An emergency exists and this act is in force from its passage.