Opinion ID: 6045101
Heading Depth: 2
Heading Rank: 2

Heading: Bill of Review

Text: “A bill of review is a well established procedure that is used to reopen a suit in equity after the final decree has been rendered.” W. Hamilton Bryson, Bryson on Virginia Civil Procedure § 12.05[4], at 12-24 (5th ed. 2017). While the bill of review is still an available procedural device, we have noted that it is “limited in scope,” “rarely utilized in Virginia procedure,” and “discouraged” in modern proceedings “wherein most litigants have a statutory right to appeal from judgments of trial courts.” Blunt v. Lentz, 241 Va. 547, 550 (1991). Code § 8.01-623 states that “[i]n no case shall such a bill [of review] be filed without the leave of court first obtained, unless it be for error of law apparent upon the face of the record.” In its final order, the circuit court held the bill of review was not properly before it because the underlying matter “was an action at law.” However, the record demonstrates the underlying action was filed by the City pursuant to Code § 58.1-3965 to sell EWC’s property to collect delinquent real estate taxes. Code § 58.1-3965 is located in Chapter 39, Article 4, which is titled, “Bill in Equity for Sale of Delinquent Tax Lands.” In relevant part, it provides: When any taxes on any real estate in a locality are delinquent on December 31 following the second anniversary of the day on which such taxes have become due …, such real estate may be sold for the purpose of collecting all delinquent taxes on such property. Code § 58.1-3965(A). Code § 58.1-3967 sets forth how these proceedings are instituted, who the necessary parties are, and what should be done with any surplus. Code § 58.1-3967 states, “[p]roceedings under this article for the appointment of a special commissioner under § 58.1- 4 3970.1 or the sale of real estate on which county, city, or town taxes are delinquent shall be by bill in equity.” Code § 58.1-3967 (emphasis added). In addition to the plain language of Code §§ 58.1-3965 and 3967, we recently confirmed that this type of action is an equitable one. In CVAS 2, LLC v. City of Fredericksburg, we held that an appeal from a decree of sale issued by a circuit court for delinquent real estate taxes under Code § 58.1-3965 was “an equitable claim, even though that claim is statutory in nature.” 289 Va. at 109. We noted that the General Assembly “has the power to define the statutory rights it creates to be of a legal or equitable nature,” and had determined that “the sale of real estate on which county, city, or town taxes are delinquent shall be by bill in equity.” Id. The City’s underlying action was brought by a bill in equity. Therefore, the circuit court erred in holding that the underlying action was a matter at law and that a bill of review was inappropriate. Accordingly, we will reverse this ruling by the circuit court.