The court shall have the option, for good cause shown after proper objection made by any party respondent, to refer the case to a commissioner in chancery for hearing and report, in which case, the order of reference shall be to a commissioner in chancery or special master other than the attorney (or any attorney practicing in the same firm as the attorney) employed to subject the real estate to the lien of any taxes. Upon (i) receipt of proper service of process on all parties defendant, a written real estate title certificate and the written report of a licensed real estate appraiser where there is no dispute as to title or value, (ii) the receipt of the report of the commissioner in chancery, or (iii) where the assessor for the locality files an affidavit with the court of value and the value is averred to not exceed $100,000, the court may appoint a special commissioner to sell the properties and execute the necessary deeds when a sale is found necessary or advisable. The court may designate the attorney employed by the governing body of the locality to bring the suit.
The sale price achieved at a public auction shall be prima facie, but rebuttable, evidence of the value of the property for purposes of the approval of the sale. If the attorney employed by the governing body of the locality 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 commissioner 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, 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 locality, a reasonable sum to defray the cost of its attorneys and the expenses of publication and appraisal necessary for the purpose of instituting such suit and 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. When the special commissioner is other than the attorney employed by the locality the court may allow him reasonable fees for selling the land and executing the deed, payable out of the proceeds of sale.
In any case in which the attorney representing the locality and the governing body thereof have failed to reach an agreement as to a salary or commission or other basis as compensation for the services of such attorney, the court in which any proceedings are brought under this article may allow from the proceeds of the sale of any such real estate such fee as the court shall deem reasonable and proper to the attorney representing any such locality in such proceeding.
Code 1950, § 58-1117.5; 1973, c. 467; 1984, c. 675; 1997, c. 724; 1999, c. 674; 2005, c. 885; 2006, c. 333; 2009, cc. 181, 551; 2012, c. 627; 2014, c. 34.
Structure Code of Virginia
Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes
§ 58.1-3900. Filing of returns
§ 58.1-3902. Certain operators of marinas or boat storage places to file lists of owners of boats
§ 58.1-3903. Omitted local taxes or levies
§ 58.1-3903.1. Waiver of time limitation on assessment of local taxes
§ 58.1-3905. Forms for assessment of omitted taxes
§ 58.1-3907. Willful failure to collect and account for tax; penalty
§ 58.1-3910. Treasurer to collect and pay over taxes
§ 58.1-3910.1. Collection of town taxes by county
§ 58.1-3911. Notice of taxes due
§ 58.1-3913. When treasurer to receive taxes and levies without penalty; how payments credited
§ 58.1-3914. Delivery of receipts to taxpayers when taxes collected
§ 58.1-3915. Penalty for failure to pay taxes by December 5
§ 58.1-3916.02. Certain counties, cities and towns may provide billing alternatives
§ 58.1-3916.1. Criminal penalties for failure to file returns; false statements
§ 58.1-3917. Assessment of public service corporations in such cases
§ 58.1-3918. Interest on taxes not paid by following day
§ 58.1-3919. Collection of taxes or other charges not paid when due; distress for same
§ 58.1-3919.1. Use of private collectors by treasurers for the collection of delinquent local taxes
§ 58.1-3920. Prepayment of taxes
§ 58.1-3920.1. Interest on funds received in prepayment of local taxes
§ 58.1-3921. Treasurer to make out lists of uncollectable taxes and delinquents
§ 58.1-3926. When statement to beneficiary prior to delinquency required
§ 58.1-3930. How liens to be recorded; release of liens
§ 58.1-3932. Card system record and index of delinquent real estate in City of Norfolk
§ 58.1-3935. Treasurers not liable for taxes returned delinquent and not afterwards received by them
§ 58.1-3936. Omission of taxes from delinquent list
§ 58.1-3938. List of delinquent town real estate taxes filed with county treasurer in certain towns
§ 58.1-3940. Limitation on collection of local taxes
§ 58.1-3941. What may be distrained for taxes
§ 58.1-3942. Security interests no bar to distress
§ 58.1-3943. Distraint on property of tenant or of owner of tract who has sold part thereof
§ 58.1-3944. Tenant paying taxes or levies to have credit out of rents
§ 58.1-3945. Where land lies partly in one county and partly in another
§ 58.1-3946. When owner a nonresident of county, city or town where land lies
§ 58.1-3947. Lease of real estate for collection of taxes
§ 58.1-3948. Notice to tenant prior to such leasing
§ 58.1-3952. Collection out of estate in hands of or debts due by third party
§ 58.1-3953. Additional proceedings for the collection of taxes; jurisdiction and venue
§ 58.1-3954. Procedure in such suits
§ 58.1-3955. Judgment or decree; effect thereof; enforcement
§ 58.1-3956. Collection in foreign jurisdiction
§ 58.1-3957. Payments to attorneys or others for collection
§ 58.1-3958. Payment of administrative costs, etc.
§ 58.1-3959. Petition to ascertain delinquent taxes; exoneration from lien
§ 58.1-3960. Validation of certain tax deeds made under repealed § 58-1052 or § 58-1091
§ 58.1-3961. Assessment not invalid unless rights prejudiced by error
§ 58.1-3965. When land may be sold for delinquent taxes; notice of sale; owner's right of redemption
§ 58.1-3965.1. Additional authority to sell land for delinquent taxes
§ 58.1-3966. Employment of attorney to institute proceedings; bond of attorney
§ 58.1-3968. When two or more parcels may be covered by one bill
§ 58.1-3970. County, city, etc., may be purchaser
§ 58.1-3970.2. When delinquent taxes may be deemed paid in full
§ 58.1-3971. Property improperly placed on delinquent land books
§ 58.1-3974. Redemption of land by owner; lien for taxes paid
§ 58.1-3975. Nonjudicial sale of tax delinquent real properties of minimal size and value
§ 58.1-3980. Application to commissioner of the revenue or other official for correction
§ 58.1-3981. Correction by commissioner or other official performing his duties
§ 58.1-3982. Appeal by locality
§ 58.1-3983. Remedy not to affect right to apply to court
§ 58.1-3983.1. Appeals and rulings of local taxes
§ 58.1-3984. Application to court to correct erroneous assessments of local levies generally
§ 58.1-3986. Correction of double assessments; time for filing
§ 58.1-3990. Refunds of local taxes erroneously paid
§ 58.1-3993. No injunctions against assessment or collection of taxes
§ 58.1-3994. Offers in compromise with respect to local taxes