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The code of the city of Charlottesville, Virginia

containing the Charter as amended and re-enacted as a whole (approved March 14, 1908), the constitutional and legislative provisions of the state relating to cities, and the general ordinances of the city enacted as a whole August 6th, 1909, in effect September 1st, 1909
  
  
  

  
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Sec. 90. Same—levy and sale of delinquent property.

When it becomes necessary for the Treasurer to levy or distrain
upon the property of any delinquent tax payer, the same
shall be sold at public auction on the premises of said tax payer,
or at such public place as the Treasurer may deem best calculated
to secure a fair price for said property. From the proceeds
of such sale he shall satisfy the tax due the city, and all cost of
collection, paying the residue over to the said delinquent.