CODE OF VIRGINIA

PROPERTY IMPROPERLY PLACED ON DELINQUENT LAND BOOKS (§ 58.1-3971)

A. The attorney shall periodically report to the governing body employing him
every parcel of real estate which he ascertains to be improperly placed on the
delinquent land books and the governing body, upon satisfying itself of the
correctness of the report, or correcting it to conform to the facts, shall
certify the information to the treasurer who shall mark his delinquent land book
accordingly. The attorney shall make the same report to the commissioner of the
revenue and request that the commissioner of the revenue correct the assessment
of such property pursuant to § 58.1-3981, and the attorney shall, to the extent
necessary if the correction is not or cannot be made pursuant to § 58.1-3981,
move the court to enter an order correcting such assessment accordingly.

B. If any parcel which is improperly placed on the delinquent land books is sold
under the provisions of this article, the purchaser shall be entitled to a
refund of the entire amount he paid for such parcel. The governing body shall
reimburse the court or the appropriate party for costs and fees allowed out of
such payment.

HISTORY: Code 1950, § 58-1117.7; 1973, c. 467; 1983, c. 255; 1984, c. 675;
1994, c. 540; 2012, c. 627.