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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>73466</law_id><section_number>58.1-3969</section_number><catch_line>Order of reference; appointment of special commissioner to make sale; costs; attorney fees</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>8.01-623</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="39">Enforcement, Collection, Refunds, Remedies and Review of Local Taxes</unit><unit label="article" level="4" order_by="1" identifier="4">Sale of Delinquent Tax Lands</unit></structure><text>
						<section><p>The <span class="dictionary">court</span> shall have the option, for good cause shown after proper objection made by any <span class="dictionary">party</span> respondent, to refer the case to a <span class="dictionary">commissioner in chancery</span> for <span class="dictionary">hearing</span> and report, in which case, the <span class="dictionary">order</span> of reference shall be to a <span class="dictionary">commissioner in chancery</span> 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 <span class="dictionary">lien</span> of any taxes. Upon (i) receipt of proper <span class="dictionary">service of process</span> on all parties <span class="dictionary">defendant</span>, 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 <span class="dictionary">commissioner in chancery</span>, or (iii) where the assessor for the locality files an <span class="dictionary">affidavit</span> with the <span class="dictionary">court</span> of value and the value is averred to not exceed $100,000, the <span class="dictionary">court</span> may appoint a special commissioner to sell the properties and execute the necessary deeds when a sale is found necessary or advisable. The <span class="dictionary">court</span> 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, <span class="dictionary">evidence</span> 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 <span class="dictionary">bond</span> hereinabove mentioned, no additional <span class="dictionary">bond</span> shall be required of him as special commissioner unless the <span class="dictionary">court</span> regards the <span class="dictionary">bond</span> already given as insufficient in amount. No fee or commission shall be allowed or paid to any attorney for acting under the <span class="dictionary">order</span> 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 <span class="dictionary">court</span> 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 <span class="dictionary">lien</span> <span class="dictionary">creditor</span>&#x2019;s suit. When the special commissioner is other than the attorney employed by the locality the <span class="dictionary">court</span> 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 <span class="dictionary">court</span> 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 <span class="dictionary">court</span> shall deem reasonable and proper to the attorney representing any such locality in such proceeding.</p></section></text><history>Code 1950, &#xA7; 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.</history><metadata></metadata></law>
