Title
Resolution Appropriating $39,700.00 from Assigned Fund Balance - City Attorney Fees from Judicial Tax Sales to the Fiscal Year 2019 Operating Budget of the City Attorney
Purpose
PURPOSE/BACKGROUND:
The Treasurer has the authority to sell land for delinquent taxes in accordance with Code of Virginia §58.1-3965 et. seq. Those sections require the filing of suit and the appointment of a special commissioner to conduct the sale of the property by auction. Pursuant to Code of Virginia §58.1-3969, the court shall allow as part of the cost payable from the proceeds of such land sales a reasonable sum to defray attorneys’ fees and other expenses related to such suits. The majority of localities employ outside counsel to conduct these sales. Prior to 2015, sales in Hampton were conducted by outside counsel. Outside counsel took their fees from the sale prior to the satisfaction of delinquent taxes for the properties. Beginning in 2015, the arrangement with outside counsel was terminated and the process was brought in house for the City Attorney and her staff to personally assist the Treasurer with this process. The City Attorney’s office only receives attorneys’ fees if there are surplus funds after the delinquent taxes on the properties are paid.
Discussion:
The City Council appropriated $39,700.00 received from judicial tax sales to the City Attorney's Fiscal Year 2018 Operating Budget through two actions conducted during that fiscal year. The first action occurred on August 9, 2017, when the City Council passed a resolution appropriating $17,740.00 related to tax sales conducted on December 15, 2016 and March 14, 2017. The second action occurred on December 13, 2017, when the City Council passed a resolution appropriating $21,960.00 related to tax sales conducted on September 5, 2017. The purpose of the resolution below is to re-appropriate to the City Attorney’s office those sums ordered by the Circuit Court of the City of Hampton to be pa...
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