{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3341.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3341.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3341.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3341.html"}],"law_id":65191,"edition_id":1,"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","history":"Code 1950, \u00a7 58-767; 1962, c. 93; 1984, c. 675; 1994, c. 209.","full_text":"No lien upon real estate for taxes and levies due and payable to the Commonwealth or any political subdivision thereof which has been, or shall hereafter become, delinquent for twenty or more years shall be enforced in any proceeding at law or in equity and such lien shall be deemed to have expired and to be barred and cancelled after such time. For purposes of this section, taxes deferred pursuant to an ordinance enacted in conformity with Article 2 (\u00a7 58.1-3210 et seq.) or Article 2.1 (\u00a7 58.1-3219 et seq.) of Chapter 32 of this title shall not be considered “delinquent” during the pendency of any period of deferral, and the lien upon real property for taxes and levies shall remain valid for twenty years plus any period of deferral afforded pursuant to such ordinance.\n\t\tThe right, title and interest of the Commonwealth in and to all real estate sold for taxes and levies which have been, or hereafter become, delinquent for twenty or more years, when such real estate has been purchased by the Commonwealth and not resold, is hereby unconditionally released unto and vested by operation of law in the person or persons who owned the real estate at the time the Commonwealth so acquired title or persons claiming, or to claim, by, through or under them.\n\t\tNo clerk shall make a tax deed conveying to any person any real estate sold for delinquent taxes or levies which have been, or hereafter become, delinquent for twenty or more years.","order_by":null,"text":{"0":{"id":237119,"text":"No lien upon real estate for taxes and levies due and payable to the Commonwealth or any political subdivision thereof which has been, or shall hereafter become, delinquent for twenty or more years shall be enforced in any proceeding at law or in equity and such lien shall be deemed to have expired and to be barred and cancelled after such time. For purposes of this section, taxes deferred pursuant to an ordinance enacted in conformity with Article 2 (\u00a7 58.1-3210 et seq.) or Article 2.1 (\u00a7 58.1-3219 et seq.) of Chapter 32 of this title shall not be considered “delinquent” during the pendency of any period of deferral, and the lien upon real property for taxes and levies shall remain valid for twenty years plus any period of deferral afforded pursuant to such ordinance.\n\t\tThe right, title and interest of the Commonwealth in and to all real estate sold for taxes and levies which have been, or hereafter become, delinquent for twenty or more years, when such real estate has been purchased by the Commonwealth and not resold, is hereby unconditionally released unto and vested by operation of law in the person or persons who owned the real estate at the time the Commonwealth so acquired title or persons claiming, or to claim, by, through or under them.\n\t\tNo clerk shall make a tax deed conveying to any person any real estate sold for delinquent taxes or levies which have been, or hereafter become, delinquent for twenty or more years.","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}],"previous_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","url":"\/58.1-3340\/","token":"58.1\/III\/32\/11\/58.1-3340","metadata":false},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3341\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1962, chapter 93; in 1984, chapter 675; in 1994, chapter 209<\/a>.<\/p>","references":false,"refers_to":[{"id":61661,"section_number":"58.1-3210","catch_line":"Exemption or deferral of taxes on property of certain elderly individuals and individuals with disabilities","order_by":null,"url":"\/58.1-3210\/"},{"id":61516,"section_number":"58.1-3219","catch_line":"Deferral of portion of real estate tax increases","order_by":null,"url":"\/58.1-3219\/"}],"permalink":{"id":256935,"object_type":"law","relational_id":65191,"identifier":"58.1-3341","token":"58.1\/III\/32\/11\/58.1-3341","url":"\/58.1-3341\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3341\/","token":"58.1\/III\/32\/11\/58.1-3341","dublin_core":{"Title":"Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending suits","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3341","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

No lien<\/span> upon real estate for taxes and levies due and payable to the Commonwealth or any political subdivision thereof which has been, or shall hereafter become, delinquent for twenty or more years shall be enforced in any proceeding at law<\/span> or in equity<\/span> and such lien<\/span> shall be deemed to have expired and to be barred and cancelled after such time. For purposes of this section, taxes deferred pursuant to an ordinance<\/span> enacted in conformity with Article 2 (\u00a7 58.1-3210<\/a> et seq.) or Article 2.1 (\u00a7 58.1-3219<\/a> et seq.) of Chapter 32 of this title shall not be considered “delinquent” during the pendency of any period of deferral, and the lien<\/span> upon real property for taxes and levies shall remain valid for twenty years plus any period of deferral afforded pursuant to such ordinance<\/span>.\n\t\tThe right, title and interest of the Commonwealth in and to all real estate sold for taxes and levies which have been, or hereafter become, delinquent for twenty or more years, when such real estate has been purchased by the Commonwealth and not resold, is hereby unconditionally released unto and vested by operation of law<\/span> in the person or persons who owned the real estate at the time the Commonwealth so acquired title or persons claiming, or to claim, by, through or under them.\n\t\tNo clerk shall make a tax deed conveying to any person any real estate sold for delinquent taxes or levies which have been, or hereafter become, delinquent for twenty or more years.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLIENS FOR TAXES DELINQUENT TWENTY YEARS OR MORE RELEASED; LANDS PURCHASED BY\nCOMMONWEALTH; PENDING SUITS (\u00a7 58.1-3341)\n\nNo lien upon real estate for taxes and levies due and payable to the\nCommonwealth or any political subdivision thereof which has been, or shall\nhereafter become, delinquent for twenty or more years shall be enforced in any\nproceeding at law or in equity and such lien shall be deemed to have expired and\nto be barred and cancelled after such time. For purposes of this section, taxes\ndeferred pursuant to an ordinance enacted in conformity with Article 2 (\u00a7\n58.1-3210 et seq.) or Article 2.1 (\u00a7 58.1-3219 et seq.) of Chapter 32 of this\ntitle shall not be considered “delinquent” during the pendency of\nany period of deferral, and the lien upon real property for taxes and levies\nshall remain valid for twenty years plus any period of deferral afforded\npursuant to such ordinance.\n\t\tThe right, title and interest of the Commonwealth in and to all real estate\nsold for taxes and levies which have been, or hereafter become, delinquent for\ntwenty or more years, when such real estate has been purchased by the\nCommonwealth and not resold, is hereby unconditionally released unto and vested\nby operation of law in the person or persons who owned the real estate at the\ntime the Commonwealth so acquired title or persons claiming, or to claim, by,\nthrough or under them.\n\t\tNo clerk shall make a tax deed conveying to any person any real estate sold\nfor delinquent taxes or levies which have been, or hereafter become, delinquent\nfor twenty or more years.\n\nHISTORY: Code 1950, \u00a7 58-767; 1962, c. 93; 1984, c. 675; 1994, c. 209.","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}}