Staunton vindicator. [volume] (Staunton, Va.) 1860-1896, 1886-02-12
THE DELINQUENT LAND TAX.

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The following is the Delinquent Tax
Bill which has passed both houses or the
legislature and been sent to the Governor
1. BE 1T enacted by the General Assembly,
of Virginia, That sections 4: ana 10, Q,
an act approved March 10, 1854, eh.ltlso
an act TO provide for the sale OF lands de'
Iinouent for taxes and county levies. be
amended and re.enacted so as TO reao as
follows:
"a Within ninety days after RECEIVING
such list from the Auditor of Pubic Ac-
counts the Treasurer shall cause &c De
printed at least 500 notices (excepe thae III
counties of 10000 Inhabitants AID less, Zoo
notices Shall be printed, giving the hame
of owner, number of acres, location o.
land, and aggregate of tax and levies ae'
liHquent, upon or in conformity Win
blanks to be furnished Tin by the said
Auditor, and set up one of them al the
front door Of the Courthouse on the hfst
day of the next county or corporation
court, and one of said notices he snail
cause to be posted at each voting pTeclncs
in his county OR corporation. and else
where therein If he shall deem it proper SO
to do. To each notice he shall subJoln
notice that the real estate therein mel-
TONED, or 50 much thereof as shall &c
sufficient to satisfy the taxes on the same
and the interest and commissions OF i've
per centum to the Treasurer, and the costs
of advertisements. ratably pfoportloDeo,
will be sold at public auction between the
hours of 10 in the morning and in the
evening, on the first day of the court IT
his county or corporation which is heid
on or after the lst day OF August, 1886 At
the front door of the courthouse thereof.
unless said taxes, interests, costs, and
commissions shall be previously paid
The list received from the uditOr. or a
copy thereof, he shall return to the Clerks
Office of his county or CORPORATION court,
which shall be preserved by the clerk ard
shall be accepted as prinaa facie evidence
of the proper advertisement of the lands
o. lots therein mentioned should the reg
ularity of such advertisement be thereat-
ter drawn In question in any court; but
in any case where the land 40 advertised
to be sold shall turn out not to be delin
qutnt. or iD case there shall be a failure
TO sell any one or more of the tracts of
land advertised for sale, then the proper.
ton of the costs IF advertisement that
would otherwi Q he chargeable to such
tract or tracts shall be borne by the Com
monwtalth, except in any case where the
failure to sell such land arises from its
redemption by the owner or any other
person, in which case such land so redeem
ed shall bear its proportion of the costs of
advertisement; Provided that all costs
incurred by the several treasurerS of the
Commonwealth prior to the passage of
this act shall he chargeable to the general
fund arising from said sales.
~. Any person aggrieved by any entry
made in the list of the delinquents may,
at any time prior to the LIST day of July,
1885, apply for relief to the court of the
county or corporation wherein such Treas
urer gave bond and qualified; and the
Judge of said court, either In term-time
or vacation, shall have the power to hear
ard determine such applications, And
ssch court or judge being satisfied and so
CERTIFYING cf record that the taxes or
cnnpiy leviss assessed against such ap-
pEcanL. or constituting lien upon the
real estate in which he is interestt d, have
heen Laid at the office Of the Auditor of
Public Accounts, or in any other manner
provid' fer by law, or improperly assess
ed. III part or in whole against such real
estate, or that such applicant is an limo
cant purchaser for value of such real es-
tate without actual notice OF the lien ex-
listing in favor of the Commonwealth
prior to the year 1885, shall correct such
liSL I'll tAUucidt0 ouCI teal tStEtS lkOm
such deliDqenJ tax Or levies, or SO much
thereof as appears not to be due; hut no
real estate shall be released from taxee and
levies properly assessed since the 1st day
Of January. 1885 where the same have
not been paid. The attorney for the
Commonwealth of the court wherein such
notice is made shall. whenever required
by the court, be present and resist the APP
plicatiOn, A copy of every such order for
exoneratlon shall be certified to the Audi
tor of Public Accounts and another copy
to the Treasurer of tie county or corpora
ton. and when delivered TO the Treasurer
shall restrain him frnm making sale of The
real estate, or SO much thereof as may b.
released or exonerated by such order; ara
said order shall operat rs IA release fir %
such liability upon said land for tie AK S
alleged to have bee returned deiIt quert
Ard it sh II b. the duty of the Treasurer
to correct the lists received by him trou,
the Auditor. as hereitbef re provided, il
acc0rOaDce with the orders OF the court
OF hls cGunty'GE corporation.
Is The Auditor OF Public Accounts
sha presc' ibe the form of the d ed to be-
execu ed by thu clerk in pursuance of sec
ION 20 # chapter SO Ut lie Code of 1878
ana ,tie recit Is Of thu said deeds si,oi bs
held 8s pI&nt0 tdcte ev,d ice of all TIE
facts therein led il, al courts whe,ei
the regularity of be sale of the land Con
veyed therein shall be brought in question
2 Section 16 nf the act approved March
49, 1884 entitled an act to provide for the
sale of lands delinquent for taxes and
county levies, be, aid the same is hereb,
repealed.
8. So far as such lis delivered 10 the
treasurer relate to taxes LEVIED for county
DurD0SnS intending laVv fur scn,A mr.
poses. the board of supervisors of an
county may revise such list and may add
thereto any real esj ate allowed by the
said board of Supervisors in the AM ual
settl. ments with the treasurer since the
lst of April, 1865 as delinquent for C, I'M
ty levies, bu. not embraced in said list
furnished by the Auditor to the treasu rer.
4. This act shall be in force frcm its
passage.