{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3959.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3959.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3959.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3959.html"}],"law_id":55485,"edition_id":1,"section_id":55485,"structure_id":13956,"section_number":"58.1-3959","catch_line":"Petition to ascertain delinquent taxes; exoneration from lien","history":"Code 1950, \u00a7 58-1025; 1984, c. 675; 2001, c. 462; 2013, cc. 305, 618.","full_text":"Any person interested in real estate may file a petition in the circuit court of the county or city wherein the assessment of taxes was made, for the purpose of having ascertained any and all delinquent taxes due upon such real estate or any delinquent taxes imposed under the authority of \u00a7 58.1-3712, 58.1-3713, 58.1-3713.4, or 58.1-3741. A copy of the petition shall be served upon the county or city attorney, or if there is none, on the attorney for the Commonwealth at least ten days before the date upon which the petition specifies the court shall be asked to hear the petition. The court may refer the question to a commissioner in chancery for report thereon. The court shall enter final judgment determining what, if any, taxes are due upon the real estate, including any taxes covered by the lien described in \u00a7 58.1-3745, mentioned in the petition. Upon the payment of any amount so ascertained by the court, and the costs of the proceeding, the land shall be held free and clear of any such tax lien. No writ tax shall be charged. The clerk shall be entitled to a fee of one dollar which, together with other costs, including such fee as the court may deem proper to allow the commissioner in chancery, shall be paid by the petitioner.","order_by":null,"text":{"0":{"id":203370,"text":"Any person interested in real estate may file a petition in the circuit court of the county or city wherein the assessment of taxes was made, for the purpose of having ascertained any and all delinquent taxes due upon such real estate or any delinquent taxes imposed under the authority of \u00a7 58.1-3712, 58.1-3713, 58.1-3713.4, or 58.1-3741. A copy of the petition shall be served upon the county or city attorney, or if there is none, on the attorney for the Commonwealth at least ten days before the date upon which the petition specifies the court shall be asked to hear the petition. The court may refer the question to a commissioner in chancery for report thereon. The court shall enter final judgment determining what, if any, taxes are due upon the real estate, including any taxes covered by the lien described in \u00a7 58.1-3745, mentioned in the petition. Upon the payment of any amount so ascertained by the court, and the costs of the proceeding, the land shall be held free and clear of any such tax lien. No writ tax shall be charged. The clerk shall be entitled to a fee of one dollar which, together with other costs, including such fee as the court may deem proper to allow the commissioner in chancery, shall be paid by the petitioner.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13956,"edition_id":1,"name":"Collection by Distress, Suit, Lien, Etc","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13043,"metadata":{},"date_created":"2026-06-26 03:46:25","date_modified":"2026-06-26 03:46:25","permalink":{"id":258851,"object_type":"structure","relational_id":13956,"identifier":"3","token":"58.1\/III\/39\/3","url":"\/58.1\/III\/39\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13043,"edition_id":1,"name":"Enforcement, Collection, Refunds, Remedies and Review of Local Taxes","identifier":"39","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:10","date_modified":"2026-06-26 03:44:10","permalink":{"id":258657,"object_type":"structure","relational_id":13043,"identifier":"39","token":"58.1\/III\/39","url":"\/58.1\/III\/39\/","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":72311,"structure_id":13956,"section_number":"58.1-3940","catch_line":"Limitation on collection of local taxes","url":"\/58.1-3940\/","token":"58.1\/III\/39\/3\/58.1-3940","metadata":false},{"id":56989,"structure_id":13956,"section_number":"58.1-3941","catch_line":"What may be distrained for taxes","url":"\/58.1-3941\/","token":"58.1\/III\/39\/3\/58.1-3941","metadata":false},{"id":74679,"structure_id":13956,"section_number":"58.1-3942","catch_line":"Security interests no bar to distress","url":"\/58.1-3942\/","token":"58.1\/III\/39\/3\/58.1-3942","metadata":false},{"id":70833,"structure_id":13956,"section_number":"58.1-3943","catch_line":"Distraint on property of tenant or of owner of tract who has sold part thereof","url":"\/58.1-3943\/","token":"58.1\/III\/39\/3\/58.1-3943","metadata":false},{"id":79444,"structure_id":13956,"section_number":"58.1-3944","catch_line":"Tenant paying taxes or levies to have credit out of rents","url":"\/58.1-3944\/","token":"58.1\/III\/39\/3\/58.1-3944","metadata":false},{"id":82576,"structure_id":13956,"section_number":"58.1-3945","catch_line":"Where land lies partly in one county and partly in another","url":"\/58.1-3945\/","token":"58.1\/III\/39\/3\/58.1-3945","metadata":false},{"id":61073,"structure_id":13956,"section_number":"58.1-3946","catch_line":"When owner a nonresident of county, city or town where land lies","url":"\/58.1-3946\/","token":"58.1\/III\/39\/3\/58.1-3946","metadata":false},{"id":77647,"structure_id":13956,"section_number":"58.1-3947","catch_line":"Lease of real estate for collection of taxes","url":"\/58.1-3947\/","token":"58.1\/III\/39\/3\/58.1-3947","metadata":false},{"id":72853,"structure_id":13956,"section_number":"58.1-3948","catch_line":"Notice to tenant prior to such leasing","url":"\/58.1-3948\/","token":"58.1\/III\/39\/3\/58.1-3948","metadata":false},{"id":64481,"structure_id":13956,"section_number":"58.1-3949","catch_line":"Reserved","url":"\/58.1-3949\/","token":"58.1\/III\/39\/3\/58.1-3949","metadata":false},{"id":86885,"structure_id":13956,"section_number":"58.1-3952","catch_line":"Collection out of estate in hands of or debts due by third party","url":"\/58.1-3952\/","token":"58.1\/III\/39\/3\/58.1-3952","metadata":false},{"id":55016,"structure_id":13956,"section_number":"58.1-3953","catch_line":"Additional proceedings for the collection of taxes; jurisdiction and venue","url":"\/58.1-3953\/","token":"58.1\/III\/39\/3\/58.1-3953","metadata":false},{"id":64345,"structure_id":13956,"section_number":"58.1-3954","catch_line":"Procedure in such suits","url":"\/58.1-3954\/","token":"58.1\/III\/39\/3\/58.1-3954","metadata":false},{"id":86110,"structure_id":13956,"section_number":"58.1-3955","catch_line":"Judgment or decree; effect thereof; enforcement","url":"\/58.1-3955\/","token":"58.1\/III\/39\/3\/58.1-3955","metadata":false},{"id":65081,"structure_id":13956,"section_number":"58.1-3956","catch_line":"Collection in foreign jurisdiction","url":"\/58.1-3956\/","token":"58.1\/III\/39\/3\/58.1-3956","metadata":false},{"id":77997,"structure_id":13956,"section_number":"58.1-3957","catch_line":"Payments to attorneys or others for collection","url":"\/58.1-3957\/","token":"58.1\/III\/39\/3\/58.1-3957","metadata":false},{"id":71033,"structure_id":13956,"section_number":"58.1-3958","catch_line":"Payment of administrative costs, etc","url":"\/58.1-3958\/","token":"58.1\/III\/39\/3\/58.1-3958","metadata":false},{"id":55485,"structure_id":13956,"section_number":"58.1-3959","catch_line":"Petition to ascertain delinquent taxes; exoneration from lien","url":"\/58.1-3959\/","token":"58.1\/III\/39\/3\/58.1-3959","metadata":false},{"id":56986,"structure_id":13956,"section_number":"58.1-3960","catch_line":"Validation of certain tax deeds made under repealed \u00a7 58-1052 or \u00a7 58-1091","url":"\/58.1-3960\/","token":"58.1\/III\/39\/3\/58.1-3960","metadata":false},{"id":59795,"structure_id":13956,"section_number":"58.1-3961","catch_line":"Assessment not invalid unless rights prejudiced by error","url":"\/58.1-3961\/","token":"58.1\/III\/39\/3\/58.1-3961","metadata":false},{"id":84915,"structure_id":13956,"section_number":"58.1-3962","catch_line":"Reserved","url":"\/58.1-3962\/","token":"58.1\/III\/39\/3\/58.1-3962","metadata":false}],"previous_section":{"id":71033,"structure_id":13956,"section_number":"58.1-3958","catch_line":"Payment of administrative costs, etc","url":"\/58.1-3958\/","token":"58.1\/III\/39\/3\/58.1-3958","metadata":false},"next_section":{"id":56986,"structure_id":13956,"section_number":"58.1-3960","catch_line":"Validation of certain tax deeds made under repealed \u00a7 58-1052 or \u00a7 58-1091","url":"\/58.1-3960\/","token":"58.1\/III\/39\/3\/58.1-3960","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3959\/","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 1984, chapter 675; in 2001, chapter 462<\/a>; in 2013, chapters 305<\/a> and 618<\/a>.<\/p>","references":false,"refers_to":[{"id":70681,"section_number":"58.1-3712","catch_line":"Counties and cities authorized to levy severance tax on gases","order_by":null,"url":"\/58.1-3712\/"},{"id":85271,"section_number":"58.1-3713","catch_line":"Local gas road improvement and Virginia Coalfield Economic Development Authority tax","order_by":null,"url":"\/58.1-3713\/"},{"id":71813,"section_number":"58.1-3713.4","catch_line":"Additional one percent tax on gas","order_by":null,"url":"\/58.1-3713.4\/"},{"id":76655,"section_number":"58.1-3741","catch_line":"Counties and cities authorized to levy severance license tax on the sale of coal","order_by":null,"url":"\/58.1-3741\/"},{"id":57709,"section_number":"58.1-3745","catch_line":" Lien on real estate and personal property of businesses severing coal","order_by":null,"url":"\/58.1-3745\/"}],"permalink":{"id":258921,"object_type":"law","relational_id":55485,"identifier":"58.1-3959","token":"58.1\/III\/39\/3\/58.1-3959","url":"\/58.1-3959\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3959\/","token":"58.1\/III\/39\/3\/58.1-3959","dublin_core":{"Title":"Petition to ascertain delinquent taxes; exoneration from lien","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3959","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any person interested in real estate may file a petition<\/span> in the circuit<\/span> court<\/span> of the county or city wherein the assessment of taxes was made, for the purpose of having ascertained any and all delinquent taxes due upon such real estate or any delinquent taxes imposed under the authority of \u00a7 58.1-3712<\/a>, 58.1-3713<\/a>, 58.1-3713.4<\/a>, or 58.1-3741<\/a>. A copy of the petition<\/span> shall be served upon the county or city attorney, or if there is none, on the attorney for the Commonwealth at least ten days before the date upon which the petition<\/span> specifies the court<\/span> shall be asked to hear the petition<\/span>. The court<\/span> may refer the question to a commissioner in chancery<\/span> for report thereon. The court<\/span> shall enter final judgment<\/span> determining what, if any, taxes are due upon the real estate, including any taxes covered by the lien<\/span> described in \u00a7 58.1-3745<\/a>, mentioned in the petition<\/span>. Upon the payment of any amount so ascertained by the court<\/span>, and the costs of the proceeding, the land shall be held free and clear of any such tax lien<\/span>. No writ<\/span> tax shall be charged. The clerk shall be entitled to a fee of one dollar which, together with other costs, including such fee as the court<\/span> may deem proper to allow the commissioner in chancery<\/span>, shall be paid by the petitioner.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPETITION TO ASCERTAIN DELINQUENT TAXES; EXONERATION FROM LIEN (\u00a7 58.1-3959)\n\nAny person interested in real estate may file a petition in the circuit court of\nthe county or city wherein the assessment of taxes was made, for the purpose of\nhaving ascertained any and all delinquent taxes due upon such real estate or any\ndelinquent taxes imposed under the authority of \u00a7 58.1-3712, 58.1-3713,\n58.1-3713.4, or 58.1-3741. A copy of the petition shall be served upon the\ncounty or city attorney, or if there is none, on the attorney for the\nCommonwealth at least ten days before the date upon which the petition specifies\nthe court shall be asked to hear the petition. The court may refer the question\nto a commissioner in chancery for report thereon. The court shall enter final\njudgment determining what, if any, taxes are due upon the real estate, including\nany taxes covered by the lien described in \u00a7 58.1-3745, mentioned in the\npetition. Upon the payment of any amount so ascertained by the court, and the\ncosts of the proceeding, the land shall be held free and clear of any such tax\nlien. No writ tax shall be charged. The clerk shall be entitled to a fee of one\ndollar which, together with other costs, including such fee as the court may\ndeem proper to allow the commissioner in chancery, shall be paid by the\npetitioner.\n\nHISTORY: Code 1950, \u00a7 58-1025; 1984, c. 675; 2001, c. 462; 2013, cc. 305, 618.","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}}