{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3340.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3340.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3340.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3340.html"}],"law_id":61191,"edition_id":1,"section_id":61191,"structure_id":15849,"section_number":"58.1-3340","catch_line":"Lien on real estate for taxes and levies assessed thereon; responsibility of purchaser or trustee at sale; lien on rents","history":"Code 1950, \u00a7\u00a7 58-762, 58-1023; 1973, c. 467; 1979, c. 12; 1984, c. 675; 1994, c. 386; 1995, c. 143; 2010, c. 417.","full_text":"There shall be a lien on real estate for the payment of taxes and levies assessed thereon prior to any other lien or encumbrance. The lien shall continue to be such prior lien until actual payment shall have been made to the proper officer of the taxing authority. The purchaser at a sale, or trustee in the event of a foreclosure sale, shall cause the proceeds to be applied to the payment of all taxes and levies assessed on real estate. In the case of the purchase of a portion of a tract of land, the purchaser shall cause the proceeds to be applied to the payment of taxes and levies assessed on the entire tract, prorated in accordance with the relationship that the purchase price bears to the most recent assessed value of the entire tract. If the cost per acre of the purchased parcel is less than the assessed value per acre of the entire tract, or if, in the reasonable opinion of the local commissioner of the revenue or other assessing officer, the purchase price is less than the fair market value of the purchased parcel, the local commissioner of the revenue or other assessing officer may require that an appraisal, prepared by a state-certified or state-licensed appraiser, of the purchased parcel be provided, and in such event the proration shall be made in accordance with the relationship that the greater of (i) the appraised value of the purchased parcel or (ii) the purchase price bears to the most recent assessed value of the entire tract. In the event a proration is necessary, the purchaser’s portion of such tract of land shall be relieved of such lien to the extent the proceeds exceed the purchaser’s pro rata share of taxes. It shall be the responsibility of the treasurer or other proper officer of the taxing authority to cause the release of the lien. The seller’s liability for taxes and levies shall be effectively prorated contractually. The words “taxes” and “levies” as used in this section include the penalties and interest accruing on such taxes and levies in pursuance of law. The lien imposed hereby shall, in addition to existing remedies for the collection of taxes and levies, be enforceable by suit in equity under the provisions of Article 4 (\u00a7 58.1-3965 et seq.) of Chapter 39.\n\t\tThere shall be a further lien upon the rents of such real estate whether the same be in money or in kind, for taxes of the current year.","order_by":null,"text":{"0":{"id":223626,"text":"There shall be a lien on real estate for the payment of taxes and levies assessed thereon prior to any other lien or encumbrance. The lien shall continue to be such prior lien until actual payment shall have been made to the proper officer of the taxing authority. The purchaser at a sale, or trustee in the event of a foreclosure sale, shall cause the proceeds to be applied to the payment of all taxes and levies assessed on real estate. In the case of the purchase of a portion of a tract of land, the purchaser shall cause the proceeds to be applied to the payment of taxes and levies assessed on the entire tract, prorated in accordance with the relationship that the purchase price bears to the most recent assessed value of the entire tract. If the cost per acre of the purchased parcel is less than the assessed value per acre of the entire tract, or if, in the reasonable opinion of the local commissioner of the revenue or other assessing officer, the purchase price is less than the fair market value of the purchased parcel, the local commissioner of the revenue or other assessing officer may require that an appraisal, prepared by a state-certified or state-licensed appraiser, of the purchased parcel be provided, and in such event the proration shall be made in accordance with the relationship that the greater of (i) the appraised value of the purchased parcel or (ii) the purchase price bears to the most recent assessed value of the entire tract. In the event a proration is necessary, the purchaser’s portion of such tract of land shall be relieved of such lien to the extent the proceeds exceed the purchaser’s pro rata share of taxes. It shall be the responsibility of the treasurer or other proper officer of the taxing authority to cause the release of the lien. The seller’s liability for taxes and levies shall be effectively prorated contractually. The words “taxes” and “levies” as used in this section include the penalties and interest accruing on such taxes and levies in pursuance of law. The lien imposed hereby shall, in addition to existing remedies for the collection of taxes and levies, be enforceable by suit in equity under the provisions of Article 4 (\u00a7 58.1-3965 et seq.) of Chapter 39.\n\t\tThere shall be a further lien upon the rents of such real estate whether the same be in money or in kind, for taxes of the current year.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15849,"edition_id":1,"name":"Tax to Constitute Lien","identifier":"11","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 04:00:30","date_modified":"2026-06-26 04:00:30","permalink":{"id":256929,"object_type":"structure","relational_id":15849,"identifier":"11","token":"58.1\/III\/32\/11","url":"\/58.1\/III\/32\/11\/","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":61191,"structure_id":15849,"section_number":"58.1-3340","catch_line":"Lien on real estate for taxes and levies assessed thereon; responsibility of purchaser or trustee at sale; lien on rents","url":"\/58.1-3340\/","token":"58.1\/III\/32\/11\/58.1-3340","metadata":false},{"id":65191,"structure_id":15849,"section_number":"58.1-3341","catch_line":"Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending suits","url":"\/58.1-3341\/","token":"58.1\/III\/32\/11\/58.1-3341","metadata":false},{"id":64594,"structure_id":15849,"section_number":"58.1-3342","catch_line":"Assessment upon owner's death; liability of personalty for tax","url":"\/58.1-3342\/","token":"58.1\/III\/32\/11\/58.1-3342","metadata":false},{"id":86038,"structure_id":15849,"section_number":"58.1-3343","catch_line":"Effect of lien on certain real estate jointly owned","url":"\/58.1-3343\/","token":"58.1\/III\/32\/11\/58.1-3343","metadata":false},{"id":61380,"structure_id":15849,"section_number":"58.1-3344","catch_line":"Taxes a lien on fee simple estate, not merely on interest of owner","url":"\/58.1-3344\/","token":"58.1\/III\/32\/11\/58.1-3344","metadata":false},{"id":83018,"structure_id":15849,"section_number":"58.1-3345","catch_line":"Tax liens on timber in certain counties","url":"\/58.1-3345\/","token":"58.1\/III\/32\/11\/58.1-3345","metadata":false}],"next_section":{"id":65191,"structure_id":15849,"section_number":"58.1-3341","catch_line":"Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending suits","url":"\/58.1-3341\/","token":"58.1\/III\/32\/11\/58.1-3341","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3340\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 times. 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. Those modifications are as follows: in 1973, chapter 467; in 1979, chapter 12; in 1984, chapter 675; in 1994, chapter 386<\/a>; in 1995, chapter 143<\/a>; in 2010, chapter 417<\/a>.<\/p>","references":[{"id":82277,"section_number":"15.2-907.2","catch_line":"Authority of locality or land bank entity to be appointed to act as a receiver to repair derelict and blighted buildings in certain limited circumstances","order_by":null,"url":"\/15.2-907.2\/"},{"id":66618,"section_number":"21-121.6","catch_line":"Sanitary districts in certain counties with a water and sewer authority","order_by":null,"url":"\/21-121.6\/"},{"id":73325,"section_number":"58.1-3916","catch_line":"Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc","order_by":null,"url":"\/58.1-3916\/"},{"id":85203,"section_number":"58.1-3973","catch_line":"Certain land purchased in name of Commonwealth to revert to owners, etc., subject to lien of delinquent taxes","order_by":null,"url":"\/58.1-3973\/"}],"refers_to":[{"id":70850,"section_number":"58.1-3965","catch_line":"When land may be sold for delinquent taxes; notice of sale; owner's right of redemption","order_by":null,"url":"\/58.1-3965\/"}],"permalink":{"id":256931,"object_type":"law","relational_id":61191,"identifier":"58.1-3340","token":"58.1\/III\/32\/11\/58.1-3340","url":"\/58.1-3340\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3340\/","token":"58.1\/III\/32\/11\/58.1-3340","dublin_core":{"Title":"Lien on real estate for taxes and levies assessed thereon; responsibility of purchaser or trustee at sale; lien on rents","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3340","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

There shall be a lien<\/span> on real estate for the payment of taxes and levies assessed thereon prior to any other lien<\/span> or encumbrance. The lien<\/span> shall continue to be such prior lien<\/span> until actual payment shall have been made to the proper officer of the taxing authority. The purchaser at a sale, or trustee in the event of a foreclosure sale, shall cause the proceeds to be applied to the payment of all taxes and levies assessed on real estate. In the case of the purchase of a portion of a tract of land, the purchaser shall cause the proceeds to be applied to the payment of taxes and levies assessed on the entire tract, prorated in accordance with the relationship that the purchase price bears to the most recent assessed value of the entire tract. If the cost per acre of the purchased parcel is less than the assessed value per acre of the entire tract, or if, in the reasonable opinion<\/span> of the local commissioner of the revenue or other assessing officer, the purchase price is less than the fair market value of the purchased parcel, the local commissioner of the revenue or other assessing officer may require that an appraisal, prepared by a state-certified or state-licensed appraiser, of the purchased parcel be provided, and in such event the proration shall be made in accordance with the relationship that the greater of (i) the appraised value of the purchased parcel or (ii) the purchase price bears to the most recent assessed value of the entire tract. In the event a proration is necessary, the purchaser’s portion of such tract of land shall be relieved of such lien<\/span> to the extent the proceeds exceed the purchaser’s pro rata share of taxes. It shall be the responsibility of the treasurer or other proper officer of the taxing authority to cause the release of the lien<\/span>. The seller’s liability for taxes and levies shall be effectively prorated contractually. The words “taxes” and “levies” as used in this section include the penalties and interest accruing on such taxes and levies in pursuance of law<\/span>. The lien<\/span> imposed hereby shall, in addition to existing remedies for the collection of taxes and levies, be enforceable by suit in equity<\/span> under the provisions of Article 4 (\u00a7 58.1-3965<\/a> et seq.) of Chapter 39.\n\t\tThere shall be a further lien<\/span> upon the rents of such real estate whether the same be in money or in kind, for taxes of the current year.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLIEN ON REAL ESTATE FOR TAXES AND LEVIES ASSESSED THEREON; RESPONSIBILITY OF\nPURCHASER OR TRUSTEE AT SALE; LIEN ON RENTS (\u00a7 58.1-3340)\n\nThere shall be a lien on real estate for the payment of taxes and levies\nassessed thereon prior to any other lien or encumbrance. The lien shall continue\nto be such prior lien until actual payment shall have been made to the proper\nofficer of the taxing authority. The purchaser at a sale, or trustee in the\nevent of a foreclosure sale, shall cause the proceeds to be applied to the\npayment of all taxes and levies assessed on real estate. In the case of the\npurchase of a portion of a tract of land, the purchaser shall cause the proceeds\nto be applied to the payment of taxes and levies assessed on the entire tract,\nprorated in accordance with the relationship that the purchase price bears to\nthe most recent assessed value of the entire tract. If the cost per acre of the\npurchased parcel is less than the assessed value per acre of the entire tract,\nor if, in the reasonable opinion of the local commissioner of the revenue or\nother assessing officer, the purchase price is less than the fair market value\nof the purchased parcel, the local commissioner of the revenue or other\nassessing officer may require that an appraisal, prepared by a state-certified\nor state-licensed appraiser, of the purchased parcel be provided, and in such\nevent the proration shall be made in accordance with the relationship that the\ngreater of (i) the appraised value of the purchased parcel or (ii) the purchase\nprice bears to the most recent assessed value of the entire tract. In the event\na proration is necessary, the purchaser’s portion of such tract of land\nshall be relieved of such lien to the extent the proceeds exceed the\npurchaser’s pro rata share of taxes. It shall be the responsibility of the\ntreasurer or other proper officer of the taxing authority to cause the release\nof the lien. The seller’s liability for taxes and levies shall be\neffectively prorated contractually. The words “taxes” and\n“levies” as used in this section include the penalties and interest\naccruing on such taxes and levies in pursuance of law. The lien imposed hereby\nshall, in addition to existing remedies for the collection of taxes and levies,\nbe enforceable by suit in equity under the provisions of Article 4 (\u00a7 58.1-3965\net seq.) of Chapter 39.\n\t\tThere shall be a further lien upon the rents of such real estate whether the\nsame be in money or in kind, for taxes of the current year.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-762, 58-1023; 1973, c. 467; 1979, c. 12; 1984, c.\n675; 1994, c. 386; 1995, c. 143; 2010, c. 417.","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}}