Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1898-11-06
Law With Regard to Delinquen
Lands.

To the Editor Of the Dispatch:
A sold a farm TO a corporation, say
| twenty years ago. The corporation held
II three years, and then gave 1t up to the
previous owner. Can the previous owner
| (now the present owner be made to pay
taxes on the farm for the three years
when IL was in possession Of the corpo-
ration? What is the latest law in regard
TO delinquent taxes? X. c. q.
Toano, Va.
1t is not said how the corporation held
the land, whether by deed or otherwise.
or whether as purchaser or renter.
II it held as purchaser in any way,
without stipulation to the contrary, the
corporation should have paid the tax for
those years.
But 1t was not paid, and the tax is a
lien upon the land. and it does not avail
A that it ought to have been paid. 1t was
not. and so must pay it, or redeem the
land n II has been sold to another, or
bought In the name of the Auditor for
| the State.
1t is true that the corporation, If 1t
ought to have paid the tax. is debtor to
A. but the statute of limitation probably
bars his recovery.
The land is liable to the State, and the
present owner must pay the tax. We pre-
sumo that it has been returned delin-
quent.
The Code of 1887, section $50, provides
for the redemption of real estate return
ed delinquent and sold FOR taxes Section
664 provides for the redemption by the
owner, his heirs, &c, &C., of real estate
sold for taxes. and purchased for the
State in the name of the Auditor.
At it's last session the General Assem-
bly, (see Acts 1878, page S4S) amended
and re-enacted this section of the Code
as amended and re-enacted in Acts of
Assembly, March 8, 1894. This last act
makes important changes in the mode
OF proceeding to purchase delinquent
lands from the Commonwealth. The pro-
vision is too long to publish here. but
will be found at page 343 of Acts of 1897
SO, and put in very plain terms.
On page 57S of the same session Acts
is the latest provision for redeeming
lands sold by the County Treasurer then
and bought in the name Of the Auditor.
This act amends and re-enacts section
Goa OF the Code as amended in $780, 1t pro-
vides that 1.-The previous owner OF any
such real estate, his heirs. or assigns, or
any person having the right to charge
the same with debt. may, until further
sale thereof, redeem such real estate by
paying the Clerk of the county or corpo-
ration in which such real estate is stu
sted the amount for which the sale was
made together with such additional sums
as would have accrued from taxes and
levies IL the same had not been pur-
chased by the Commonwealth, with in
te-ext on the amount FOR which the sale
was made. at the rate of 6 per centum
from the day Of sale. and on the addi-
tional sum from the 18th day of Deem
Der in the year in which the same would
have accrued. The Clerk shall endorse
the fact OF such payment on the delin-
quent-land book. opposite the entry of
the tract or lot"
When real estate Is redeemed. as pro.
vided In this section the Clerk shall GER
tify the fact to the Commissioner of the
Revenue OF the county or city wherein
such real estate lies.
IL viii be seen that the provision made |
for the redemption of lands forfeited to |