CHAPTER 579
An Act to amend and reenact § 58-1104, as amended, of the Code of
Virginia, relating to the conduct of proceedings to subject lands to
tax liens, to make it discretionary with the court as to whom he will
appoint a special commissioner to sell and make the deeds, im case a
Sale 1s necessary.

fH 672]

Approved March 31, 1962

Be it enacted by the General Assembly of Virginia:

1. That § 58-1104, as amended, of the Code of Virginia, be amended and
reenacted as follows:

58-1104. Proceedings under this article shall be by bill in equity
to subject the real estate to the existing tax liens by sale, but it shall not
be necessary to allege or prove any equitable grounds of jurisdiction; and
for the purposes of this article, the fact that the real estate was pur-
chased in the name of the Commonwealth at a treasurer’s tax sale shall
be regarded merely as security for the taxes and levies in addition to the
security already existing by reason of the tax lien or liens. In such pro-
ceedings two or more parcels of real estate may be covered by one bill
provided they were assessed against or are owned by the same person.
No writ tax shall be charged.

All necessary parties shall be made parties defendant, but it shall not
be held that a husband or wife is a necessary party merely because of his
or her rights of curtesy initiate or contingent or dower inchoate or con-
tingent, nor shall it be held that the beneficiary or beneficiaries under any
deed of trust, or mortgage are necessary parties provided the trustee or
trustees under the deed of trust, or mortgagee or mortgagees under the
mortgage, are made parties, and in any such case the title conveyed to
the purchaser at the judicial sale shall be held to bar such curtesy or
dower and to be free of all claims of beneficiaries under any such deed
of trust or mortgage. No trustee or mortgagee in any deed of trust or
mortgage which has been recorded, or the lien thereof renewed, more than
twenty years prior to the institution of the proceedings shall be a neces-
sary party.

The order of reference shall be to some commissioner in chancery or
special master other than the attorney employed to subject the real estate
to the lien of any taxes. The court may appoint a special commissioner to
sell the properties and execute the necessary deeds when a sale is found
necessary or advisable and in doing so the appointee may be the attorney
employed by the governing body of the county, city or town to bring the
suit. If the attorney employed by the governing body of the county, city
or town be appointed a special commissioner to sell the land and execute
the deed and he has already given the bond hereinabove mentioned, no
additional bond shall be required of him as special commissioner unless
the court regards the bond already given as insufficient in amount. No fee
or commission shall be allowed or paid to any attorney for acting under
the order of reference or as special commissioner, except as hereinafter
provided, and the compensation contracted to be paid any such attorney
by the governing body, whether the employment was on a salary or a
commission or other basis, shall be in full for all services rendered by
him; the court shall allow as part of the costs, to be paid into the treasury
of the county, city or town, the sum of twenty-five dollars on account of
the cost of its attorneys; provided that the court may allow in the pro-
ceedings such fees and commissions, including fees for preparing and
executing deeds, as would be allowed if the suit were an ordinary lien
creditor’s suit, payable out of the proceeds of sale, and such fees and com-
missions shall, when collected, be paid into the county, city or town treas-
ury, as the case may be, except that the fees allowed for the services of a
commissioner in chancery or a special master shall be paid to and retained
by him, and when the special commissioner is other than the attorney
employed by the county, city or town the court may allow him reasonable
fees for selling the land and executing the deed, payable out of the pro-
ceeds of sale, for himself.