CHAPTER 63

An Act to amend and reenact § 58-1104, as amended, of the Code of

Virginia, relating generally to proceedings in connection with a bill

im equity to sell delinquent tax property purchased in the name of the
Commonwealth or any city or town.

[H 293]

Approved February 26, 1968

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. How proceedings conducted.—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 equita-
ble grounds of jurisdiction; and for the purposes of this article, the fact
that the real estate was purchased 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 proceedings 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
contingent, 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
necessary 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 com-
missioner 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 com-
missioner 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 and twenty dollars to defray the ex-
menses of appraisal necessary for the purpose of instituting such suit;
provided that the court may allow in the proceedings 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 commissions shall, when col-
lected, be paid into the county, city or town treasury, 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 proceeds of sale, for himself.

The former owner, his heirs or assigns, of any real estate hereafter
purchased in the name of the Commonwealth or any city or town which
real estate is subsequently sold pursuant to the provisions of this article,
shall be entitled to the surplus received from such sale in excess of the
taxes and interest charged or chargeable thereon, including all court and
any other allowable costs in connection with the suit in which such real
estate was sold. If no claim for such surplus is made by such former owner,
his heirs or assigns, within two years after the date of confirmation of
such sale, then such surplus shall be paid by the clerk of the court in
which such suit was instituted to the county, town or city in which the
said real estate is situated.