Bowe v. City of Richmond

Citations

• 109 Va. 254
• 64 S.E. 51
• 1909 Va. LEXIS 29

Syllabus

<p>1. Tax Deeds—Purchaser from Slate—Prepayment of City and State Taices-j—Where land in the city of Richmond has been sold for city taxes and bid in by the city, but it has not perfected its title thereto, and the same land is subsequently sold for State taxes and knocked out to the auditor of public accounts, the charter of the city and the provision >of chapter 28 of the Code are to he considered together and made to harmonize as far as possible in determining the rights of an applicant to purchase ■from the State, and the liability of the land for unpaid city taxes. So considering them, it is clear that the applicant has no right to purchase without, paying tne taxes due on the land to the city as well as those due the State.</p> <p>2. TAX Deed—Premature Purchase—Invalidity of Peed.—-A deed from a clerk conveying land purchased by the State for delinquent taxes to an applicant under section 666 of the Code, as amended, which appears to have been made within less than four months [after service of notice of the application to purchase is invalid on its face.</p> <p>3. Tax Deed—Statute of Limitations—Compliance with Sections 661 and 666 of Code.—In order to claim the benefit of the limitation of time within which a tax deed may be assailed and other provisions of section 661 of the Code, relating to the purchase of lands delinquent for taxes, a purchaser under section 666 of the Code must comply with all the provisions of the latter section.</p> <p>4. Tax Deed—Failure to Comply with Law—Collateral Attack.—A tax deed which shows on its face that the law which authorized its execution has not been complied with is invalid, unless there has been such a long acquiescence and possession under it as to justify a presumption in its favor, and may be collaterally assailed.</p>