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To request that the Council Chief of Staff cause the preparation of a study of the City's delinquent tax sale program.
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WHEREAS, the City is authorized to conduct a delinquent tax sale program pursuant to section 58.1-3965 of the Code of Virginia (1950), as amended, which provides, in pertinent part, that "[w]hen any taxes on any real estate in a locality are delinquent on December 31 following the second anniversary of the date on which such taxes have become due, or, in the case of real property upon which is situated (i) any structure that has been condemned by the local building official pursuant to applicable law or ordinance; (ii) any nuisance as that term is defined in ? 15.2-900; (iii) any derelict building as that term is defined in ? 15.2-907.1; or (iv) any property that has been declared to be blighted as that term is defined in ? 36-49.1:1, the first anniversary of the date on which such taxes have become due, such real estate may be sold for the purpose of collecting all delinquent taxes on such property;" and
WHEREAS, the City Auditor conducted an audit of the City's delinquent tax tale program and the findings of such audit were presented to the City Council in a document entitled "Audit Report #2021-10, Delinquent Real Estate Tax Sale Audit," prepared by the City Auditor, and dated February 22, 2021, which made recommendations to improve the efficiency and effectiveness of the City's administration of its delinquent tax sale program; and
WHEREAS, it is the opinion of the Council that further study should be conducted of the City's delinquent tax sale program in light of the findings presented in the document entitled "Audit Report #2021-10, Delinquent Real Estate Tax Sale Audit," prepared by the City Auditor, and dated February 22, 2021, for the purpose of identifying any aspects of the City's delinquent tax sale program in need of equitable improvements; and
WHEREAS, the Council believes that it is in the be...
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