{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3227.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3227.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3227.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3227.html"}],"law_id":76339,"edition_id":1,"section_id":76339,"structure_id":12998,"section_number":"58.1-3227","catch_line":"Proration of delinquent taxes after purchase of part of tract","history":"Code 1950, \u00a7 58-828; 1984, c. 675.","full_text":"Any person who shall become the purchaser or in anywise acquire a portion of a tract of land or one or more lots, more than one of which are together assessed on one or more lines of the land assessment books, or any person having the right to charge a portion of a tract of land or one or more such lots with a debt, may petition the circuit court of the county or city wherein such real estate is situated to determine how much and what part of any delinquent tax, levy or assessment is properly chargeable against the land or lot or lots so purchased or acquired by such person or so liable to be charges for a debt. All persons interested in such real estate shall be summoned and made parties defendant to such petition and shall be entitled to ten days’ notice thereof before a hearing may be held. The court may enter such order as may appear just and proper and, upon payment of the amount of the tax, levy or assessment due from the petitioners, the clerk of the court shall note the same on the margin of the delinquent tax books. Any person so paying part of any delinquent tax levy or assessment shall be entitled to sue and obtain judgment against any person primarily liable for such delinquent tax or who may have contracted for the payment of the same and failed to pay.","order_by":null,"text":{"0":{"id":274040,"text":"Any person who shall become the purchaser or in anywise acquire a portion of a tract of land or one or more lots, more than one of which are together assessed on one or more lines of the land assessment books, or any person having the right to charge a portion of a tract of land or one or more such lots with a debt, may petition the circuit court of the county or city wherein such real estate is situated to determine how much and what part of any delinquent tax, levy or assessment is properly chargeable against the land or lot or lots so purchased or acquired by such person or so liable to be charges for a debt. All persons interested in such real estate shall be summoned and made parties defendant to such petition and shall be entitled to ten days’ notice thereof before a hearing may be held. The court may enter such order as may appear just and proper and, upon payment of the amount of the tax, levy or assessment due from the petitioners, the clerk of the court shall note the same on the margin of the delinquent tax books. Any person so paying part of any delinquent tax levy or assessment shall be entitled to sue and obtain judgment against any person primarily liable for such delinquent tax or who may have contracted for the payment of the same and failed to pay.","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 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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 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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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3227\/","history_text":"

The record of this law\u2019s original creation isn\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 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":257283,"object_type":"law","relational_id":76339,"identifier":"58.1-3227","token":"58.1\/III\/32\/3\/58.1-3227","url":"\/58.1-3227\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3227\/","token":"58.1\/III\/32\/3\/58.1-3227","dublin_core":{"Title":"Proration of delinquent taxes after purchase of part of tract","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3227","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any person who shall become the purchaser or in anywise acquire a portion of a tract of land or one or more lots, more than one of which are together assessed on one or more lines of the land assessment books, or any person having the right to charge a portion of a tract of land or one or more such lots with a debt, may petition<\/span> the circuit<\/span> court<\/span> of the county or city wherein such real estate is situated to determine how much and what part of any delinquent tax, levy<\/span> or assessment is properly chargeable against the land or lot or lots so purchased or acquired by such person or so liable to be charges for a debt. All persons interested in such real estate shall be summoned and made parties defendant<\/span> to such petition<\/span> and shall be entitled to ten days’ notice thereof before a hearing<\/span> may be held. The court<\/span> may enter such order<\/span> as may appear just and proper and, upon payment of the amount of the tax, levy<\/span> or assessment due from the petitioners, the clerk of the court<\/span> shall note the same on the margin of the delinquent tax books. Any person so paying part of any delinquent tax levy<\/span> or assessment shall be entitled to sue and obtain judgment<\/span> against any person primarily liable for such delinquent tax or who may have contracted for the payment of the same and failed to pay.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPRORATION OF DELINQUENT TAXES AFTER PURCHASE OF PART OF TRACT (\u00a7 58.1-3227)\n\nAny person who shall become the purchaser or in anywise acquire a portion of a\ntract of land or one or more lots, more than one of which are together assessed\non one or more lines of the land assessment books, or any person having the\nright to charge a portion of a tract of land or one or more such lots with a\ndebt, may petition the circuit court of the county or city wherein such real\nestate is situated to determine how much and what part of any delinquent tax,\nlevy or assessment is properly chargeable against the land or lot or lots so\npurchased or acquired by such person or so liable to be charges for a debt. All\npersons interested in such real estate shall be summoned and made parties\ndefendant to such petition and shall be entitled to ten days’ notice\nthereof before a hearing may be held. The court may enter such order as may\nappear just and proper and, upon payment of the amount of the tax, levy or\nassessment due from the petitioners, the clerk of the court shall note the same\non the margin of the delinquent tax books. Any person so paying part of any\ndelinquent tax levy or assessment shall be entitled to sue and obtain judgment\nagainst any person primarily liable for such delinquent tax or who may have\ncontracted for the payment of the same and failed to pay.\n\nHISTORY: Code 1950, \u00a7 58-828; 1984, c. 675.","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}}