Sale of Delinquent Tax Lands

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This is Article 4 of the Code of Virginia, titled “Sale of Delinquent Tax Lands.” It is part of Chapter 39 “Enforcement, Collection, Refunds, Remedies and Review of Local Taxes”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 16 sections.

§ 58.1-3965	When land may be sold for delinquent taxes; notice of sale; owner's right of redemption
§ 58.1-3965.1	Additional authority to sell land for delinquent taxes
§ 58.1-3965.2	Additional authority to sell land for certain delinquent special taxes or special assessments
§ 58.1-3966	Employment of attorney to institute proceedings; bond of attorney
§ 58.1-3967	How proceedings instituted; parties; procedure generally; title acquired; disposition of surplus proceeds of sale
§ 58.1-3968	When two or more parcels may be covered by one complaint
§ 58.1-3969	Order of reference; appointment of special commissioner to make sale; costs; attorney fees
§ 58.1-3970	County, city, etc., may be purchaser
§ 58.1-3970.1	Appointment of special commissioner to execute title to certain real estate with delinquent taxes or liens to localities
§ 58.1-3970.2	When delinquent taxes may be deemed paid in full
§ 58.1-3971	Property improperly placed on delinquent land books
§ 58.1-3972	Reserved
§ 58.1-3973	Certain land purchased in name of Commonwealth to revert to owners, etc., subject to lien of delinquent taxes
§ 58.1-3974	Redemption of land by owner; lien for taxes paid
§ 58.1-3975	Nonjudicial sale of tax delinquent real properties of minimal size and value
§ 58.1-3976	Reserved