|
for the v~ters within said Cit~ at such salary as.they ma~ dete~ine,"
<br />
<br /> On motion of Mr., Stewart (R.E.B.), thee bill was approved.and ordered to Be forwarded
<br />to our represmutatives in the Legislature u~ing them te secure the passage e~ same,$ and by
<br />the following vote:
<br />
<br /> Ayes-- Broc~s,~ Hutchins, Smith, Stewart (~.R. 1,
<br /> Ste~rt (R.E.B.), ~nite,
<br />
<br /> The fellewing is the act .with reference te making City t~xes
<br />rem~.inder and reversion after life estates:
<br />
<br /> An Act te amend and re~enact, ~nd te change the numerical ~der ef Sections 38, 38, 40,
<br />o~,f, i42, 45, 44, amd ~5 ef an act approved ~ch.10, 19~8, p~ovi~ a ~ter for ~he Oity
<br /> Portsmouth, ~nd the acts ~e~ate~ the=eof, relating ~o the lien ef the City for t~es
<br />assessed cn re~l estate, and to t~ s~le t~recf fe~ t~ non-pa~ent off t~es,
<br />
<br /> Be it~en~cted~y the General Assembly of Virginia, that section 38,
<br />4A,~and ~ ef an act app~evedNarch 19, 190S, providing a charter for the Cmty ef Port~m~,
<br />~d acts ~mend~tery thereof, re!atingte t~e lien cf the City for ta~es assessed e~ real es-
<br />tate and ~e sale thereof for the non-payment of taxes be a~ended and re-enacted and their
<br />n~merical order so changed as ts read as follows:
<br />
<br /> Section 38- There shall Be a lien on all real estate and on each an~ every interest there-
<br />i~ for the city taxes assessed thereon from the commencement cf~ae year for which they are
<br />~ssessed. The city council may requi~e such real estate in tbs city, de~i~r~luent _for
<br />p~m~n% of taxes, to be se!~ fo~ said taxes, with interest thereem at thereto of six Der centum
<br />per ~nnum, and such percentag~ as they may prescribe for charges. Such real~ estate sh~ll Be
<br />se!d and may be redeemed Under the provisions hereinafter ~ade.
<br />
<br /> Section 39- The Collector of City ts.xes shall, mnder the directions ef the City Council,
<br />esm~se tc be published in one or more newspapers in said~city.er i~ sUCh qther lo,al papers ~
<br />as it ra~y deem proper, not mere than ~en~ys nor less ,~u mive~d~ys previous to such sale~
<br />a list of the several parcels of real estate sc ~o ~ seld~ The time and place of s~le, and
<br />shall describe therein e~ch parcel cf real estate in the same manner as the same is described
<br />on the assessment rolls on which the said taxes er assesament iz imposed thereon, together .
<br />with the n~me of the person to whom each pareel is assessed and th~ ~meunt cf the t~x or ms
<br />sessmbntthereon.
<br />
<br />' Section ~0- If any Suc~ tax or assessment, mnd the percent~ge.i~tere.s%, and expenses
<br />~foresaid, ~e. not paid prevmeus te the d~y for'which sale wms advertmsed, or cn s~med~yim~
<br />mediately thereafter, tc ~ich said sale m~y Be adjourned, the Colics. tot shall proceed te
<br />make sale according[~ of the said several~arcels of real estate, or so much thereof as may
<br />be necessary, to the hi~est bidder; and the sal~ ~y be adjourmed fr~u d~.y to day, until
<br />it shall be cqmpleted. On such sale the Collector shall execute to the purchaser acertifieate
<br />of sale, in which the property purchased shall be described, and the aggregate amount of tax~
<br />or assessment, with charges and expenses specified, the date of ~sale, and time cf a~vertise-
<br />men%; But th~ Collector shall ~not for himse~, directSJ~ er indirectly p~rqh~s~'any real e~-
<br />t~te so sold. I~ at any such ~sale no bid shall Be made for any such parcel of land, or such
<br />Bid sh~ll not Be eq~u~l tc the tax or assessment, within%crest and charges, then the s~me shall
<br />be struck,off te thecit~. On such s~le the Callecter sh~ll execute te the city a certificate
<br />cf s~le i~whichthe property ~urchased shall be described, and the ~ggregateamomut of tax
<br />or assessment, wmth ~cnarges ~mi e~penses specifxed, and shall deposm% such certmxmoate
<br />the Audi%e2 or such other officer ~s may be designated By the City Council.
<br />
<br /> Section 4t- The owner ef any real estate so sold, his heirs, or ~ssigns, er any ~erson
<br />h~ving a right to charge Such re~o~ estate fora debt, or'mmy i~teres% in said
<br />re~l estmteBy~y cf reversion, re~der, e~ ~therwise s~ ~yl~aYi~
<br />the p~chaser, his hei~ e~ mssigns, ~i~hin two yemrs f=~ ~ereef, the ~t
<br />w~ch ~e s~e~s sold, and ~ch mdd~t~0~l t~es thereon as ~ ~ve been p~d ~ the
<br />c~ser, his heirs er ~si~s, with interest on the p~chase money and t~es at the rate of
<br />s~x per ~ent~ per ~ from the t~e the s~e ~y ~ve been pmid, er, if p~c~sed ~y the
<br />om%y, with such-a~itio~l s~ms wo~d have mce~ed for ~es thereon if the s~e ~d
<br />Been p~c~sed for the city, with interest on the said ~p~c~se money ~d t~es at the ~te
<br /> _ from ~e t~ t~t the~e ~y have ~een se ~!d, e~ the same ~
<br />ef s~ per eent~er ~
<br />Be paid wi~in the smid two years to the city C~llec~ter in ~ c~e in w~eh t~e p~c~ser
<br />his heirs er assize, ~y reffu~e 2e r~ceive the s~e, er ~ not reside er ca,et
<br />the City ef ~ertsmouth.
<br />
<br /> Section ~2- Any infmnt, ~insane person, or w~ose' real ese%ate ~y have
<br />been sold, er his heirs, may redeem th~ same By p~a~mg signs,
<br />within two years after the removal cf the disability, theameunt for ~mme was soI~
<br /> the
<br />
<br />r~esmo'~l ef such ~is~bi!ity, the purchaser, his heirs ar assigns, sh~ll, at the cost to
<br />original e~ner, convey to him er them,.B~deed wit~. special warr~uty, ~he re~l estate so ~old.
<br />
<br /> Section ~3- The purchaser ~f any re~l estate ~old for taxes and
<br />after-the eXPiration of two ~ear~ from the sale, eb~ai~ at him expense, Auditor,
<br />er such other offfiee~ as ~-y be designated by the City Council
<br />
<br /> ~r by a writing
<br /> anm~xed thereto, ~e ~ecuted o nme assigns, ~I~ the purchaser snell have died, his heirs
<br /> er~assigns~ymcve~tne-'Cerps~tion er Co-~t ~m Hustings om~id City to order the Audi~r,
<br />~ er ~ch officer ms ~ be ~esig~ted~by the City Ce~cil, te e~e~te m deed to such hosts
<br />
<br />
<br />
|