Chapter 8. Bonds, Taxes, Sinking Funds, Etc.*

 

*Code references—Finance and taxation generally, Ch. 18; tax code, Ch. 36.
 
Sec. 44. Indebtedness of the city generally.
 
The council may, in the name and for the use of the city, contract debts and cause to be issued therefor notes or bonds; but no debt of the city shall be payable more than thirty-four years from the date thereof; provided that the council shall not have power to contract debts for the city or issue evidences therefor, whether notes or bonds for sums which, when added to the net debt of the city then existing after the deduction of sinking funds and all bonds issued for or allocated to the water department, shall cause the total amount of the indebtedness of the city to be greater than sixteen per centum of the value of the real and personal estate, which shall include all capital on which a license is paid, in the city as assessed for taxation, either by the state or the city; provided, however, that in determining the limitation of the power of the city to incur indebtedness there shall not be included the classes of indebtedness mentioned in subsections (a) and (b) of section one hundred and twenty-seven of the Constitution of the state; and, provided, further, that the council shall not contract debts or issue any evidence thereof for the purpose of subscribing to the capital stock of any internal improvement company or private corporation nor shall it cause the bonds of any such company to be endorsed by the city, and the council shall provide for the retirement of said bonds either by sinking funds as hereinafter provided, or it may cause said bonds to be issued as serial bonds to be retired periodically as provided by the ordinance authorizing the same from the current revenues of the city, in which case no sinking fund shall be provided.
 
 
Sec. 45. City debts created for longer than four months.
 
No debt shall be created by the council for a longer period than four months, unless the ordinance creating the same shall have been introduced at some meeting of the council at least thirty days before the same is passed; but an amendment to such ordinance need not lie over for an additional thirty days.
 
 
Sec. 46. Property taxes.
 
For the execution of its powers and duties, the council may tax all real and personal property in the city not exempt by law from taxation, or segregated to the state for exclusive taxation, all corporations located in the city or having their principal office therein and not exempt by law from taxation, all moneys owned by or credits due to any person living in the city, all capital of persons having a place of business in the city and doing business therein and employed in said business, though the said business may extend beyond the city; provided, that so much of said capital as is invested in real estate, or employed in the manufacture of articles outside the city limits, shall not be taxed as capital; all stocks in incorporated joint stock companies doing business in the city and by whomsoever owned and not exempt by law from taxation; income, interest on money, dividends of banks, or other corporations; provided, that no capital, interest, income or dividends shall be taxed, when a license or other tax is imposed upon the business in which said capital is employed, or upon the principal, money, credits or stocks from which the interest, income or dividend is derived; nor shall a tax be imposed at the same time upon stock of a corporation and upon the dividends thereon; and provided, further, that such property has not been segregated to the state for exclusive taxation. Assessments upon stocks and bonds shall be according to the market value thereof. The council may, by curative ordinance, ratify and confirm irregular assessments and levies of taxes heretofore or hereafter made, and the acts of all ministerial officers in connection therewith, and any such ordinance heretofore passed is hereby ratified and confirmed.
 
 
Sec. 47. Capitation taxes.
 
The council may impose a tax of one dollar per annum upon each resident of the city who has attained the age of twenty-one years. For the purposes of this section every person domiciled in the City of Lynchburg on the first day of January in any year, and every other person who has had his place of abode in this city for the longer portion of the twelve months next preceding the first day of January in any year shall be deemed a resident of this city. (Acts 1942, ch. 167, p. 220)
 
 
Sec. 48. Taxes on trades, businesses and professions.*
 
The council may impose a tax on merchants, commission merchants, auctioneers, manufacturers, traders, lawyers, physicians, dentists, brokers, keepers of ordinaries, hotel keepers, boardinghouse keepers, keepers of drinking or eating houses, keepers of livery stables, photographic artists of all kinds, agents of all kinds (including the agents of insurance companies, whose principal office is not located in the city), sellers of wines and other liquors, vendors of quack medicine, public theatrical or other performances or shows, keepers of billiard tables, tenpin alleys, pistol galleries, hawkers, peddlers, sample merchants, railroad companies, canal companies, telegraphic companies, telephone companies, gas companies, electric companies, traction companies of all sorts, street railway companies, express companies, insurance companies, and any other person, firm, corporation or employment, whether of like kind with any of the foregoing or not, which it may deem proper, whether such person, firm, corporation or employment be herein specifically enumerated or not, and whether any tax be imposed thereon by the state or not. As to all such persons, firms, corporations or employments, the council may lay a direct tax or may require a license tax therefor under such regulations as it may prescribe and levy a tax thereon; and where it is not prohibited by the laws of this state, or of the United States, may levy both a direct tax and a license tax thereon; but the taxes herein authorized shall be subject to the provisions and conditions set forth in section 46 of this chapter. But this section shall not render it legal to conduct within the city any business, calling or vocation which but for this section would be illegal.
 
*Annotation—In Richmond Linen Supply Co. v. City of Lynchburg, 160 Va. 644, 169 S.E. 554, the court held that an ordinance passed under this section which taxed laundries soliciting laundry in the city for processing outside the city at a higher rate than laundries which processed all their work within the city was constitutional and was not an unreasonable classification nor a taking of property without due process.
 
Code reference—License taxes, § 36-16 et seq.
 
 
Sec. 48-a. Admission taxes and utility taxes on consumer.
 
In addition to the other powers conferred by law, the council shall have the power to impose, levy and collect, in such manner as it shall deem expedient, and admission tax on admission to any public amusement, entertainment, performance, exhibition, sport or athletic event in said city, and may provide that such tax shall be added to and collected with the price of admission or other charge for such amusement, entertainment, performance, exhibition, sport or athletic event. Furthermore, council shall have the power to impose, levy and collect, in such manner as it may deem expedient, a consumer or subscriber tax upon the amount paid for the use of water, electricity, gas, telephone, and any other public utility within the city, or upon the amount paid for any one or more of such public utility services, and council may provide that such tax shall be added to and collected with bills rendered consumers for such services. (Acts 1947, Ex. Sess., ch. 5, p. 15)
 
Code reference—Utility taxes, § 36-187.
 
 
Sec. 48-b. Taxes on various other subjects and transactions.
 
In addition to the other powers conferred by law, the council is hereby empowered to raise annually by taxes and assessments such sums of money as the council shall deem necessary for the purposes of the city, in such manner, on such subjects and transactions, and from such sources as council deems expedient, in accordance with the Constitution and laws of the state and the United States. (Acts 1947, Ex. Sess., ch. 5, p. 15)
 
 
Sec. 49. Penalty for failure to pay license taxes.
 
The council may subject any person, who without having obtained a license therefor, shall do any act or follow any employment or business in the city, for which a license may be required by ordinance, to such fine or penalty as it is authorized to impose for any violation of its laws.
 
 
Sec. 50. Sinking fund—Establishment; purpose generally; permissible investments.
 
There shall be set aside annually from the revenues of the city, a sinking fund equal to not less than one per centum on the aggregate outstanding debt of the city, which by its terms is not payable within one year, and on the debt of the city contracted for a new water system for said city, or for improving the present system, there may be set aside an additional fund equal to the two per centum of said debt contracted for a water system for said city; provided that no sinking fund need be set aside for the retirement of serial bonds maturing periodically. Said sinking fund shall be applied to the debt or debts for the discharge of which it was created, and until so applied, shall be invested, with its accumulations of interest, in direct obligations of the United States Government, or in other bonds and/or securities, the payment of which are guaranteed both as to principal and interest by the Government of the United States, or in bonds of the State of Virginia, or of the City of Lynchburg, or of any city in the State of Virginia having a population of ten thousand inhabitants or over, according to the latest United States census. (Acts 1942, ch. 167, p. 220)
 
Code reference—Sinking fund, § 18-106 et seq.
 
 
Sec. 51. Same—Use of in time of war or insurrection.
 
The council shall not appropriate any part of the sinking fund or its accruing interest otherwise than as mentioned in the preceding section, except in time of war, insurrection or invasion, and then only be a vote of two-thirds of all the members elected to such council.
 
 
Sec. 52. Powers of officers charged with duty of collecting funds due city; procedure for collecting.
 
The treasurer, collector of city taxes and assessments, the collector of delinquent taxes, the collector of water rents and water assessments, sidewalk, sewer and dry closet assessments, and any other collector of funds due to the city which it may appoint, shall have power of distress, garnishment, renting or action, or any other power now possessed, or that may hereafter be given, to any person charged with the collection of state taxes, for the purpose of collecting any taxes or assessments as above set forth due to the city. The collector of any such city taxes or assessments as above provided, shall not be required to first levy or distrain on the property, goods or chattels of the person so assessed, or to find or search for such property, goods or chattels, but without first applying to any person indebted to, or having in his hands estate of the party assessed with taxes, may garnishee the estate of any person owing taxes or assessments to the City of Lynchburg, by serving himself or by his deputy or by any other officer authorized to serve process, written notice upon any person indebted to, or having in his hands estate of, the party assessed with such taxes, levies or assessments, which notice shall state the amount of taxes, levies or assessments, plus penalties, interest and costs, due to the city, shall be signed and issued by the city collector or his deputy, and shall direct the person on whom such notice is served, if the sum due for such taxes, levies, or assessments does not exceed one thousand dollars, to appear before the judge of the municipal civil court, at the courtroom thereof, at such time as may seem reasonable, not exceeding sixty days from the date of service of such notice; and if the sum due exceeds one thousand dollars, such notice shall direct the person on whom such notice is served to appear before the corporation court of the City of Lynchburg, at the courthouse thereof, at such time as may seem reasonable, not exceeding ninety days from the date of the service of such notice and from the time of the service of any such notice the taxes, levies or assessments, together with any penalties, interest, and costs, shall constitute a lien on any indebtedness due from such person, or on the estate in his hands, from such time of service up to the return day. Every notice of such garnishment shall be made in triplicate, one copy to be served on the garnishee, one to be served on or mailed to the person charged with such taxes, at his address appearing on the land book or other tax or assessment rolls of the city, and the third copy to be filed with the court with the return of the officer serving or mailing the same thereon. The city collector, or his deputy, shall be entitled to a fee of fifty cents for each service made by him hereunder. Court costs, other than service fees, shall not be assessed unless a trial of said notice or garnishment is held, in which latter event court costs shall be assessed as in other cases of garnishment. Any execution on judgment entered on said notice or garnishment shall be directed to the city collector or to any other officer whom he may designate. Except as herein provided, all proceedings on said notice or garnishment shall be the same as now or hereafter provided by general law for courts of record of general jurisdiction with respect to attachments and garnishments. No deed of trust or mortgage upon goods and chattels shall prevent the same from being distrained or sold for taxes assessed against the grantor in such deed while such goods and chattels remain in the possession of the grantor, nor shall any such deed prevent the goods and chattels conveyed from being distrained and sold for the taxes assessed thereon, no matter in whose possession they may be found. (Acts 1942, ch. 167, p. 209)
 
 
Sec. 53. Control of city money.
 
All moneys received or collected for the use of the city shall be paid over, held and disbursed as the council may order or prescribe.
 
 
Sec. 54. Transfers of real estate to be furnished commissioner of the revenue.
 
It shall be the duty of the clerk of the corporation court of said city annually, between the first and fifteenth days of January, to furnish the commissioner of revenue for said city a certified list of all transfers of real estate which may have been made in his office during the preceding twelve months.
 
 
Sec. 55. Payment of taxes by tenant.
 
A tenant from whom payment of taxes on his landlord's property shall be obtained by distress or otherwise shall have credit for the same against such person on account of his rent, unless by contract the tenant is to pay such taxes.
 
 
Sec. 56. Penalty for nonpayment of taxes; special power of treasurer or collector concerning persons moving from city before payment of taxes.
 
The council may impose a penalty of five per centum for the nonpayment of city taxes and levies, and may cause such penalty to be added to the amount of taxes or levies for any tax year at such time, on and after the first of July in each year, as it may by ordinance or resolution from time to time determine; and after such penalty has been added, the treasurer, city collector of taxes, collector of delinquent taxes, and all other officers of the city authorized to collect taxes or levies for the City of Lynchburg shall have the same rights, powers and methods of collection as are provided in section fifty-two of this Charter. If it comes to the knowledge of the treasurer or collector of city taxes that any person, firm or corporation owing taxes or levies to the city is moving or contemplating moving therefrom prior to the time said penalty may be added by the council, the treasurer or city collector shall have the right to collect the taxes by the method provided in section fifty-two at any time after such bills for taxes have come into his hands. (Acts 1942, ch. 167, p. 209)
 
 
Sec. 57. Real estate taxes—Annual list of delinquent taxes to be filed by collector.
 
On or before the fifteenth day of August in each year, the collector shall file with the clerk of the corporation court a list of all real estate in the City of Lynchburg delinquent for the nonpayment of taxes thereon for the preceding year, which list shall be recorded by the clerk in the book of delinquent taxes kept in the clerk's office, indexed in the name of the parties against whom said taxes are assessed, and said clerk shall be paid for so recording said list of delinquent taxes the same sum that he has been heretofore paid for recording delinquent state taxes. (Acts 1942, ch. 167, p. 209)
 
 
Sec. 58. Same—Lien created; sale of property to satisfy; interest and expenses of collection.
 
There shall be a lien on all real estate, and on each and every interest therein, for the city taxes assessed thereon from the commencement of each year for which they are assessed. The city council may require real estate in the city delinquent for the nonpayment of taxes, to be sold for the said taxes, with interest thereon at eight per centum per annum, and such per centum as they may prescribe for expenses of collection. Such real estate shall be sold and may be redeemed under the provisions of other sections of this charter. (Acts 1942, ch. 167, p. 209; Acts 1974, ch. 22, p. 37)
 
 
Sec. 59. Same—Sale for delinquent taxes; notice.
 
On the second Monday in December in the year next after the year in which the real estate shall have been returned delinquent for taxes thereon for the preceding year, the city collector shall sell, as hereinafter provided, all real estate embraced in his said list of delinquent real estate for the said year, on which the levies for which the same were returned delinquent, or any part thereof, may remain unpaid on the day of sale.
 
Before making any such sale the collector shall give general notice thereof by posting a printed list of the real estate to be sold at the front door of the courthouse of the corporation court for the city, and he shall also post a copy of said list at the front door of his office or in the lobby of the City Hall, and shall publish said list in one issue of some newspaper published in the city, such list to be published and posted at least thirty days before the delinquent sale.
 
The list to be so published and posted shall contain the names of the persons in whose names said real estate was returned delinquent and a description of the property in the same way it appears on the land books, and the amount for the satisfaction of which each certain parcel will be sold, and said list shall have appended thereto a notice to the effect that each and every parcel of real estate therein contained, or so much thereof as may be necessary, will be sold at public auction on the second Monday in December of said year, between the hours of ten in the morning and four in the afternoon, at the front door of the courthouse of the city, to satisfy all levies, penalties, interest and charges due thereon, unless the same shall have been previously paid to the city collector.
 
The cost of printing and publishing such notices, and all other proper expenses in connection with such sale, shall be apportioned among the delinquents embraced in said list, according to the amount of levies, penalties, and interest due by them respectively.
 
If the sale be not completed on the day fixed in said notice, it shall be adjourned from day to day between the same hours until it shall be completed. (Acts 1946, ch. 381, p. 721)
 
 
Sec. 60. Same—Same—Conduct of sale; adjournments; certificates of sale.
 
If such taxes, levies, interest, costs, and charges and a due proportion of said expenses be not previously paid, the collector shall proceed to make sale of the said several parcels of real estate according to said notice so published, and sell the several parcels of real estate separately, or such portion of each as shall be sufficient to satisfy the taxes, penalties, interest, and costs thereon, including the proportionate cost of expenses of sale; and the sale may be adjourned from day to day, and proceed between the hours aforesaid, until it shall be completed.
 
The city collector, on receipt from the purchaser of the amount of purchase and also an additional sum of fifty cents as a prerequisite, shall execute to the purchaser a certificate in which he shall set forth with reasonable certainty the quantity of land so sold, the land book description of the same, in whose name it was sold, the price paid, and the aggregate amount of taxes, penalties, interest and expenses of sale against said parcel, and also the fact that the additional sum of fifty cents as a fee for the certificate was received.
 
The city collector shall not for himself, either directly or indirectly, purchase any real estate so sold. If he does, he shall forfeit to the city fifty dollars for every such purchase, and the purchase shall be absolutely void. (Acts 1946, ch. 381, p. 723)
 
 
Sec. 61. Same—Same—Where no bids or inadequate bids received to pay taxes.
 
If at any such sale no bid shall be made for any such parcel of land, or such bid shall not be equal to the tax or assessment, with interest and charges, then the same shall be struck off to the city. As soon as practicable after the completion of such sales the city collector shall make out a list of all sales made to the city, or to others, in which the property purchased shall be described, and the aggregate amount of tax or assessment with charges and expenses specified, and shall deposit the same with the city auditor, and a copy thereof with the clerk of the corporation court, who shall record the same in a book kept for the purpose, and indexed as heretofore provided for state taxes.
 
 
Sec. 62. Same—Same—Redemption.
 
(a) Where sold to city. In all cases where the city has become the purchaser of any lot at any such sale as herein provided, the original owner, or his heirs or assigns, or anyone holding a lien thereon, may, within two years from the sale, redeem the same by paying to the collector of the city the amount for which the same was sold, and such additional taxes thereon as would have accrued to the city had it not been the purchaser, with interest on such purchase money and taxes at the rate of six per centum per annum from the time the same may have or would have been paid, and all costs of sale and also the additional sum of fifty cents as a fee for the receipt therefor; and the city collector upon such payment shall give the party paying the same a receipt acknowledging receipt of taxes, interest, penalties, and costs, which receipt shall state the name of the owner in whose name the property was assessed for the year or years in which sold, the number of the lot, the feet frontage, the location, the amount of the tax due for each year, the penalty, interest and costs, and which receipt shall be acknowledged before a notary public for the purpose of providing for the satisfaction of the taxes on the delinquent land books and sale books in the clerk's office as provided in section sixty-one of this Charter.
 
(b) Where sold to others. The owner of any real estate so sold to others than the city, his heirs or assigns, or any person having a right to charge such real estate for a debt, or any person having interest in said real estate by way of reversion, remainder or otherwise, may redeem the same by payment to the purchaser, his heirs or assigns, within two years from the sale thereof, of the amount for which the same was sold (including the fifty cents fee for a certificate of purchase), and such additional taxes thereon as may have been paid by the purchaser, his heirs or assigns, with interest on the purchase money at the rate of six per centum per annum from the time the same may have been paid, or the same may be paid within the said two years, to the collector in any case in which the purchaser, his heirs or assigns, may refuse to receive the same, or may not reside or cannot be found in the city. (Acts 1946, ch. 381, p. 721)
 
 
Sec. 63. Same—Same—Owned by infants, insane persons, etc.
 
Any infant, insane person, or person imprisoned, whose real estate may have been sold, or his heirs, may redeem the same by paying to the purchaser, his heirs or assigns, within two years after the removal of the disability, the amount for which the same was so sold, with the necessary charges incurred by the purchaser, his heirs or assigns, in obtaining the title under the sale, and such additional taxes on the estate as may have been paid by the purchaser, his heirs or assigns, and the appraised value of any improvement that may have been made thereon, with interest on the said items at the rate of six per centum per annum within two years after the removal of such disability, the purchaser, his heirs or assigns, shall, at the cost of the original owners, his heirs or assigns, convey to him or them, by deed with special warranty, the real estate sold.
 
 
Sec. 64. Same—Same—Purchaser's deed.
 
The purchaser of any real estate sold for taxes and not redeemed shall, after the expiration of two years from the sale, obtain from the city auditor a deed conveying the same, wherein shall be set forth what appears in the auditor's office in relation to the sale. In no case shall a deed to any such real estate be made to any such purchaser until he has paid in full any other delinquent taxes against said real estate and until after he has given to the person in whose name the real estate so sold stood at the time of said sale and to the person to whom said real estate so sold has been conveyed by record subsequent to the time of such sale, or if any of said persons be dead, then to his or their personal representatives and heirs or devisees, and to the trustees, mortgages, and beneficiaries as shown by the records in any deed of trust or mortgage of such property, or their personal representatives, four months' written notice of his said purchase; provided, that no notice need be given to any trustee, mortgagee or beneficiary of a mortgage which has been recorded, or the lien thereon renewed, more than twenty years prior to the date of such sale, and the person entitled to redeem the real estate shall have such right of redemption at any time before the expiration of said four months, although such time extends beyond the two years mentioned herein. Such notice to any person entitled to redeem, who is a resident of Virginia, shall be served by an officer authorized to serve process without the necessity of court procedure. Where, however, one or more persons entitled to redeem are nonresidents of the state, or where diligence has been used by and on behalf of the purchaser to ascertain in what county or corporation such persons are, without effect, or where a copy of the notice has been twice delivered to the proper officer of the county or city in which he resides without being executed, or where the names of persons who may be interested in said real estate are unknown, the purchaser may file a petition in any court of record for the city, in which petition shall be set forth the facts relating to his purchase, and the person or persons, known or unknown, who are or may be entitled to redeem shall be made parties defendant to the proceeding. After the filing of the petition, on affidavit by the purchaser setting forth the reason or reasons why personal service of notice could not be had and also setting forth the last known post office address of any person entitled to redeem, or that such address is unknown, an order of publication may be entered by the court, or clerk thereof, against such parties. The object of the proceedings shall be to give notice to parties who are or may be entitled to redeem the real estate from the purchaser, and to determine whether any party claiming the right to redeem is in fact so entitled. The order of publication shall direct such parties, including unknown parties, if any there be, to appear within four months after due publication thereof and do what is necessary to protect their interests. It shall be published once a week for four successive weeks in some newspaper published in the city, and shall be posted by the clerk at the front door of the courthouse wherein the court is held, on or before the first day of the next term of court. The clerk shall also mail a copy thereof to each party whose address is stated in said affidavit directed to the post office address as stated therein, and file an affidavit stating the fact of such publication, posting and mailing of the papers in the proceeding.
 
When such order shall have been published as heretofore provided, if the defendants against whom it is published shall not appear within four months after the completion of the expiration of the four weeks required for the completion of such publication, the proceeding may be tried or heard as to them, and no other publication or notice shall thereafter be required. Any party having the right to redeem and who desires so to do may, within the time limit hereinbefore provided, file an answer to said petition setting forth the facts on which his right to redeem is based. If on the trial the court adjudicates that such person is entitled to redeem, an order shall be entered providing for such redemption on the payment to the purchaser of the amount set forth in section sixty-two (b) hereof, and, in addition, the costs of the proceeding. In the event, however, that no party shall appear, or in the event that any party appears and upon trial the court adjudicates that such party is not entitled to redeem, the court shall enter an order directing the auditor to convey the property to the purchaser. An appeal shall lie from the judgment of said court to the Supreme Court of Appeals in the same manner as provided by law for appeals in civil cases.
 
When any purchaser has assigned the benefit of his purchase, the deed may, with his assent, evidenced by his joining therein, or by writing annexed thereto, be executed to his assignee. If the purchaser shall have died, his heirs or assigns may move the corporation court of said city to order the auditor to execute a deed to such heirs or assigns. Such deed shall be executed in the name of the city by the auditor, under the seal attested by the treasurer, and shall be with special warranty. For each deed the auditor shall be paid by the purchaser one dollar. (Acts 1946, ch. 381, p. 721)
 
 
 
Sec. 64-a. Same—Same—When section 64 applicable.
 
The provisions of section 64, as amended, shall apply to lands sold for taxes whether the same were purchased prior or subsequent to the enactment of the section, as amended; but this section shall not operate to defeat any person's right of redemption provided by law. (Acts 1952, ch. 623, p. 1072)
 
 
Sec. 65. Same—Same—When title vests in purchaser generally.
 
When the purchaser of any real estate sold for taxes, his heirs or assigns, shall have obtained a deed therefore, within sixty days from the date of such deed shall have caused the same to be recorded, a fee simple estate shall stand vested in the grantee in such deed at the commencement of the year for which the said taxes were assessed, subject to be defeated only by proof that the taxes for which said real estate was sold were not chargeable thereon, or that the taxes properly chargeable on such real estate have been paid. And if it be alleged that the taxes, for the nonpayment of which sale was made, were not in arrears, the party making such allegations must establish the truth thereof by proving that the taxes were paid; but nothing in this section shall be construed to affect or impair the lien of the city on the real estate and on each and every interest therein, or affect, limit or impair the right of the city, when it becomes a purchaser of real estate under the next succeeding section.
 
 
Sec. 66. Same—Same—When title vests in city as purchaser; certificate of sale.
 
In case that any real estate struck off to the city as hereinbefore provided, shall not be redeemed within the time specified, the auditor shall, within sixty days after the expiration of two years from the sale, cause to be recorded in the clerk's office of the corporation court, a certificate of sale with his oath that the same has not been redeemed, and thereupon the said corporation, or its assignee, shall acquire an absolute title in fee to such real estate, and every interest therein for life, in reversion, in remainder and otherwise, subject to be defeated only by proof that the taxes for which said real estate was sold were not properly chargeable thereon, or that the taxes properly chargeable thereon had been paid at the time of the execution of such certificate. The said certificate shall be recorded in the said clerk's office in a record book known as "deed book, recording conveyances to city of lands sold for delinquent taxes", for recording which certificate the clerk shall be entitled to a fee of ten cents, payable out of the city treasury. The city council may impose penalties upon its officers for their failure to comply with the requirements of this section. The said certificate, or the record thereof, or a certified copy thereof, shall, in all courts and other places, be evidence of the facts therein stated; provided, however, that the failure to obtain or record such certificates shall not invalidate the lien of the city for all taxes assessed against such real estate, but the city may, at any time, elect to enforce its lien for taxes in a court of equity and release its right as purchaser, or to become a purchaser of such real estate.
 
 
Sec. 67. Same—Same—Procedure when property redeemed.
 
When lands and lots returned delinquent for taxes are sold for taxes and have been redeemed as hereinbefore provided, and a receipt of the city collector or a receipt of the purchaser at a tax sale showing that all taxes, costs or other expenses to which he is entitled upon such redemption, duly assigned by him and acknowledged as a deed is required to be acknowledged, has been delivered to the clerk of the corporation court, the clerk shall endorse the satisfaction of such payment upon the delinquent land book opposite the entry of such tract or lot for the year or years for which it was redeemed, or in case the property has been purchased, on the delinquent sales book for the year or years for which it was sold to the purchaser. The clerk shall receive a fee of twenty-five cents to be paid by the person for whose benefit the endorsement was made for endorsing the fact of redemption or payment on delinquent land book or sales book.
 
Last updated date: 10/23/2006 4:15:21 PM