{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3226.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3226.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3226.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3226.1.html"}],"law_id":68708,"edition_id":1,"section_id":68708,"structure_id":12998,"section_number":"58.1-3226.1","catch_line":"Release of lien on portion of real estate upon payment of taxes","history":"1987, c. 245; 1988, c. 277.","full_text":"The local governing body of any county, city or town may adopt an ordinance providing that when an individual purchases or acquires a portion of a tract of real estate, the individual or treasurer may apply to the commissioner of the revenue, or the real estate assessor of the county, city or town in which the real estate is located to determine the amount of any tax or assessment that is properly chargeable against such portion of real estate. The treasurer shall release such portion of real estate from any lien for delinquent taxes, upon receipt of payment for the total amount of taxes and penalty and interest due on such portion of real estate.","order_by":null,"text":{"0":{"id":248722,"text":"The local governing body of any county, city or town may adopt an ordinance providing that when an individual purchases or acquires a portion of a tract of real estate, the individual or treasurer may apply to the commissioner of the revenue, or the real estate assessor of the county, city or town in which the real estate is located to determine the amount of any tax or assessment that is properly chargeable against such portion of real estate. The treasurer shall release such portion of real estate from any lien for delinquent taxes, upon receipt of payment for the total amount of taxes and penalty and interest due on such portion of real estate.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12998,"edition_id":1,"name":"Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":257217,"object_type":"structure","relational_id":12998,"identifier":"3","token":"58.1\/III\/32\/3","url":"\/58.1\/III\/32\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12997,"edition_id":1,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":256887,"object_type":"structure","relational_id":12997,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":58283,"structure_id":12998,"section_number":"58.1-3220","catch_line":"Partial exemption for certain rehabilitated, renovated or replacement residential structures","url":"\/58.1-3220\/","token":"58.1\/III\/32\/3\/58.1-3220","metadata":false},{"id":62288,"structure_id":12998,"section_number":"58.1-3220.01","catch_line":"Local real property tax credits on certain rehabilitated, renovated or replacement residential structures","url":"\/58.1-3220.01\/","token":"58.1\/III\/32\/3\/58.1-3220.01","metadata":false},{"id":54074,"structure_id":12998,"section_number":"58.1-3220.1","catch_line":"Partial exemption for certain rehabilitated, renovated or replacement hotel or motel structures","url":"\/58.1-3220.1\/","token":"58.1\/III\/32\/3\/58.1-3220.1","metadata":false},{"id":79170,"structure_id":12998,"section_number":"58.1-3221","catch_line":"Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structures","url":"\/58.1-3221\/","token":"58.1\/III\/32\/3\/58.1-3221","metadata":false},{"id":80049,"structure_id":12998,"section_number":"58.1-3221.1","catch_line":"Classification of land and improvements for tax purposes","url":"\/58.1-3221.1\/","token":"58.1\/III\/32\/3\/58.1-3221.1","metadata":false},{"id":85536,"structure_id":12998,"section_number":"58.1-3221.2","catch_line":"Classification of certain energy-efficient buildings for tax purposes","url":"\/58.1-3221.2\/","token":"58.1\/III\/32\/3\/58.1-3221.2","metadata":false},{"id":63213,"structure_id":12998,"section_number":"58.1-3221.3","catch_line":"Classification of certain commercial and industrial real property and taxation of such property by certain localities","url":"\/58.1-3221.3\/","token":"58.1\/III\/32\/3\/58.1-3221.3","metadata":false},{"id":75013,"structure_id":12998,"section_number":"58.1-3221.4","catch_line":"Classification of improvements to real property designed and used primarily for the manufacture of a renewable energy product for tax purposes","url":"\/58.1-3221.4\/","token":"58.1\/III\/32\/3\/58.1-3221.4","metadata":false},{"id":81827,"structure_id":12998,"section_number":"58.1-3221.5","catch_line":"Classification of certain historical buildings for tax purposes","url":"\/58.1-3221.5\/","token":"58.1\/III\/32\/3\/58.1-3221.5","metadata":false},{"id":54565,"structure_id":12998,"section_number":"58.1-3221.6","catch_line":"Classification of blighted and derelict properties in certain localities","url":"\/58.1-3221.6\/","token":"58.1\/III\/32\/3\/58.1-3221.6","metadata":false},{"id":69928,"structure_id":12998,"section_number":"58.1-3222","catch_line":"Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings","url":"\/58.1-3222\/","token":"58.1\/III\/32\/3\/58.1-3222","metadata":false},{"id":85491,"structure_id":12998,"section_number":"58.1-3223","catch_line":"Taxation of life tenant's interest when remainder held by United States","url":"\/58.1-3223\/","token":"58.1\/III\/32\/3\/58.1-3223","metadata":false},{"id":72281,"structure_id":12998,"section_number":"58.1-3224","catch_line":"Apportionment of city taxes when part of real estate becomes separately owned","url":"\/58.1-3224\/","token":"58.1\/III\/32\/3\/58.1-3224","metadata":false},{"id":77116,"structure_id":12998,"section_number":"58.1-3225","catch_line":"Apportionment of taxes, etc., on partition","url":"\/58.1-3225\/","token":"58.1\/III\/32\/3\/58.1-3225","metadata":false},{"id":65512,"structure_id":12998,"section_number":"58.1-3226","catch_line":"Procedure for such apportionment","url":"\/58.1-3226\/","token":"58.1\/III\/32\/3\/58.1-3226","metadata":false},{"id":68708,"structure_id":12998,"section_number":"58.1-3226.1","catch_line":"Release of lien on portion of real estate upon payment of taxes","url":"\/58.1-3226.1\/","token":"58.1\/III\/32\/3\/58.1-3226.1","metadata":false},{"id":76339,"structure_id":12998,"section_number":"58.1-3227","catch_line":"Proration of delinquent taxes after purchase of part of tract","url":"\/58.1-3227\/","token":"58.1\/III\/32\/3\/58.1-3227","metadata":false},{"id":67430,"structure_id":12998,"section_number":"58.1-3228","catch_line":"Release of delinquent tax lien to facilitate a conveyance of real property","url":"\/58.1-3228\/","token":"58.1\/III\/32\/3\/58.1-3228","metadata":false},{"id":83856,"structure_id":12998,"section_number":"58.1-3228.1","catch_line":"Partial exemption from real property taxes for flood mitigation efforts","url":"\/58.1-3228.1\/","token":"58.1\/III\/32\/3\/58.1-3228.1","metadata":false},{"id":54164,"structure_id":12998,"section_number":"58.1-3228.2","catch_line":"Repealed","url":"\/58.1-3228.2\/","token":"58.1\/III\/32\/3\/58.1-3228.2","metadata":false}],"previous_section":{"id":65512,"structure_id":12998,"section_number":"58.1-3226","catch_line":"Procedure for such apportionment","url":"\/58.1-3226\/","token":"58.1\/III\/32\/3\/58.1-3226","metadata":false},"next_section":{"id":76339,"structure_id":12998,"section_number":"58.1-3227","catch_line":"Proration of delinquent taxes after purchase of part of tract","url":"\/58.1-3227\/","token":"58.1\/III\/32\/3\/58.1-3227","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3226.1\/","history_text":"<p>This law was first created in 1987. The record of its establishment is cataloged in chapter 245 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1987 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1988, chapter 277.<\/p>","references":false,"refers_to":false,"permalink":{"id":257279,"object_type":"law","relational_id":68708,"identifier":"58.1-3226.1","token":"58.1\/III\/32\/3\/58.1-3226.1","url":"\/58.1-3226.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3226.1\/","token":"58.1\/III\/32\/3\/58.1-3226.1","dublin_core":{"Title":"Release of lien on portion of real estate upon payment of taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3226.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The local governing body of any county, city or town may adopt an <span class=\"dictionary\">ordinance<\/span> providing that when an individual purchases or acquires a portion of a tract of real estate, the individual or treasurer may apply to the commissioner of the revenue, or the real estate assessor of the county, city or town in which the real estate is located to determine the amount of any tax or assessment that is properly chargeable against such portion of real estate. The treasurer shall release such portion of real estate from any <span class=\"dictionary\">lien<\/span> for delinquent taxes, upon receipt of payment for the total amount of taxes and <span class=\"dictionary\">penalty<\/span> and interest due on such portion of real estate.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nRELEASE OF LIEN ON PORTION OF REAL ESTATE UPON PAYMENT OF TAXES (\u00a7 58.1-3226.1)\n\nThe local governing body of any county, city or town may adopt an ordinance\nproviding that when an individual purchases or acquires a portion of a tract of\nreal estate, the individual or treasurer may apply to the commissioner of the\nrevenue, or the real estate assessor of the county, city or town in which the\nreal estate is located to determine the amount of any tax or assessment that is\nproperly chargeable against such portion of real estate. The treasurer shall\nrelease such portion of real estate from any lien for delinquent taxes, upon\nreceipt of payment for the total amount of taxes and penalty and interest due on\nsuch portion of real estate.\n\nHISTORY: 1987, c. 245; 1988, c. 277.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}