{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3965.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3965.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3965.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3965.2.html"}],"law_id":73209,"edition_id":1,"section_id":73209,"structure_id":14915,"section_number":"58.1-3965.2","catch_line":"Additional authority to sell land for certain delinquent special taxes or special assessments","history":"2011, c. 324.","full_text":"In addition to the authority provided by subsection A of \u00a7 58.1-3965, a locality may provide, as part of any ordinance adopted pursuant to Article 6 (\u00a7 15.2-5152 et seq.) of Chapter 51 of Title 15.2 (i) to create a community development authority or (ii) to levy special taxes or special assessments on real property within any district covered by the community development authority or on abutting property within the district, that proceedings be instituted to sell any such real property when any special tax or special assessment described under subdivision A 3 or A 5 of \u00a7 15.2-5158 imposed on the property is delinquent on the first anniversary of the date on which the tax or assessment became due.\n\t\tNo proceedings shall be instituted under this section to sell real property that is a single family residence if the owner of the property is the resident on such first anniversary date. No proceedings shall be instituted under this section to sell an individual residential unit in a multi-unit structure or building if the owner of the unit is the resident of the unit on such first anniversary date.\n\t\tProper notice in accordance with subsection A of \u00a7 58.1-3965 shall be required, and the sale shall be made in accordance with law and subject to all other applicable provisions of this article.","order_by":null,"text":{"0":{"id":263553,"text":"In addition to the authority provided by subsection A of \u00a7 58.1-3965, a locality may provide, as part of any ordinance adopted pursuant to Article 6 (\u00a7 15.2-5152 et seq.) of Chapter 51 of Title 15.2 (i) to create a community development authority or (ii) to levy special taxes or special assessments on real property within any district covered by the community development authority or on abutting property within the district, that proceedings be instituted to sell any such real property when any special tax or special assessment described under subdivision A 3 or A 5 of \u00a7 15.2-5158 imposed on the property is delinquent on the first anniversary of the date on which the tax or assessment became due.\n\t\tNo proceedings shall be instituted under this section to sell real property that is a single family residence if the owner of the property is the resident on such first anniversary date. No proceedings shall be instituted under this section to sell an individual residential unit in a multi-unit structure or building if the owner of the unit is the resident of the unit on such first anniversary date.\n\t\tProper notice in accordance with subsection A of \u00a7 58.1-3965 shall be required, and the sale shall be made in accordance with law and subject to all other applicable provisions of this article.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14915,"edition_id":1,"name":"Sale of Delinquent Tax Lands","identifier":"4","label":"article","depth":4,"order_by":1,"parent_id":13043,"metadata":{},"date_created":"2026-06-26 03:50:45","date_modified":"2026-06-26 03:50:45","permalink":{"id":258937,"object_type":"structure","relational_id":14915,"identifier":"4","token":"58.1\/III\/39\/4","url":"\/58.1\/III\/39\/4\/","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":70850,"structure_id":14915,"section_number":"58.1-3965","catch_line":"When land may be sold for delinquent taxes; notice of sale; owner's right of redemption","url":"\/58.1-3965\/","token":"58.1\/III\/39\/4\/58.1-3965","metadata":false},{"id":84469,"structure_id":14915,"section_number":"58.1-3965.1","catch_line":"Additional authority to sell land for delinquent taxes","url":"\/58.1-3965.1\/","token":"58.1\/III\/39\/4\/58.1-3965.1","metadata":false},{"id":73209,"structure_id":14915,"section_number":"58.1-3965.2","catch_line":"Additional authority to sell land for certain delinquent special taxes or special assessments","url":"\/58.1-3965.2\/","token":"58.1\/III\/39\/4\/58.1-3965.2","metadata":false},{"id":75933,"structure_id":14915,"section_number":"58.1-3966","catch_line":"Employment of attorney to institute proceedings; bond of attorney","url":"\/58.1-3966\/","token":"58.1\/III\/39\/4\/58.1-3966","metadata":false},{"id":62535,"structure_id":14915,"section_number":"58.1-3967","catch_line":"How proceedings instituted; parties; procedure generally; title acquired; disposition of surplus proceeds of sale","url":"\/58.1-3967\/","token":"58.1\/III\/39\/4\/58.1-3967","metadata":false},{"id":72566,"structure_id":14915,"section_number":"58.1-3968","catch_line":"When two or more parcels may be covered by one complaint","url":"\/58.1-3968\/","token":"58.1\/III\/39\/4\/58.1-3968","metadata":false},{"id":73466,"structure_id":14915,"section_number":"58.1-3969","catch_line":"Order of reference; appointment of special commissioner to make sale; costs; attorney fees","url":"\/58.1-3969\/","token":"58.1\/III\/39\/4\/58.1-3969","metadata":false},{"id":74901,"structure_id":14915,"section_number":"58.1-3970","catch_line":"County, city, etc., may be purchaser","url":"\/58.1-3970\/","token":"58.1\/III\/39\/4\/58.1-3970","metadata":false},{"id":56926,"structure_id":14915,"section_number":"58.1-3970.1","catch_line":"Appointment of special commissioner to execute title to certain real estate with delinquent taxes or liens to localities","url":"\/58.1-3970.1\/","token":"58.1\/III\/39\/4\/58.1-3970.1","metadata":false},{"id":61813,"structure_id":14915,"section_number":"58.1-3970.2","catch_line":"When delinquent taxes may be deemed paid in full","url":"\/58.1-3970.2\/","token":"58.1\/III\/39\/4\/58.1-3970.2","metadata":false},{"id":64041,"structure_id":14915,"section_number":"58.1-3971","catch_line":"Property improperly placed on delinquent land books","url":"\/58.1-3971\/","token":"58.1\/III\/39\/4\/58.1-3971","metadata":false},{"id":64260,"structure_id":14915,"section_number":"58.1-3972","catch_line":"Reserved","url":"\/58.1-3972\/","token":"58.1\/III\/39\/4\/58.1-3972","metadata":false},{"id":85203,"structure_id":14915,"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","url":"\/58.1-3973\/","token":"58.1\/III\/39\/4\/58.1-3973","metadata":false},{"id":64647,"structure_id":14915,"section_number":"58.1-3974","catch_line":"Redemption of land by owner; lien for taxes paid","url":"\/58.1-3974\/","token":"58.1\/III\/39\/4\/58.1-3974","metadata":false},{"id":76585,"structure_id":14915,"section_number":"58.1-3975","catch_line":"Nonjudicial sale of tax delinquent real properties of minimal size and value","url":"\/58.1-3975\/","token":"58.1\/III\/39\/4\/58.1-3975","metadata":false},{"id":82845,"structure_id":14915,"section_number":"58.1-3976","catch_line":"Reserved","url":"\/58.1-3976\/","token":"58.1\/III\/39\/4\/58.1-3976","metadata":false}],"previous_section":{"id":84469,"structure_id":14915,"section_number":"58.1-3965.1","catch_line":"Additional authority to sell land for delinquent taxes","url":"\/58.1-3965.1\/","token":"58.1\/III\/39\/4\/58.1-3965.1","metadata":false},"next_section":{"id":75933,"structure_id":14915,"section_number":"58.1-3966","catch_line":"Employment of attorney to institute proceedings; bond of attorney","url":"\/58.1-3966\/","token":"58.1\/III\/39\/4\/58.1-3966","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3965.2\/","history_text":"

This law was first created in 2011. The record of its establishment is cataloged in chapter 324<\/a> 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.<\/p>","references":false,"refers_to":[{"id":85282,"section_number":"15.2-5152","catch_line":"Localities may consider petitions for creation of authority","order_by":null,"url":"\/15.2-5152\/"},{"id":72392,"section_number":"15.2-5158","catch_line":"Additional powers of community development authorities","order_by":null,"url":"\/15.2-5158\/"},{"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":258947,"object_type":"law","relational_id":73209,"identifier":"58.1-3965.2","token":"58.1\/III\/39\/4\/58.1-3965.2","url":"\/58.1-3965.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3965.2\/","token":"58.1\/III\/39\/4\/58.1-3965.2","dublin_core":{"Title":"Additional authority to sell land for certain delinquent special taxes or special assessments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3965.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

In addition to the authority provided by subsection A of \u00a7 58.1-3965<\/a>, a locality may provide, as part of any ordinance<\/span> adopted pursuant to Article 6 (\u00a7 15.2-5152<\/a> et seq.) of Chapter 51 of Title 15.2 (i) to create a community development authority or (ii) to levy<\/span> special taxes or special assessments on real property within any district covered by the community development authority or on abutting property within the district, that proceedings be instituted to sell any such real property when any special tax or special assessment described under subdivision A 3 or A 5 of \u00a7 15.2-5158<\/a> imposed on the property is delinquent on the first anniversary of the date on which the tax or assessment became due.\n\t\tNo proceedings shall be instituted under this section to sell real property that is a single family residence if the owner of the property is the resident<\/span> on such first anniversary date. No proceedings shall be instituted under this section to sell an individual residential unit in a multi-unit structure or building if the owner of the unit is the resident<\/span> of the unit on such first anniversary date.\n\t\tProper notice in accordance with subsection A of \u00a7 58.1-3965<\/a> shall be required, and the sale shall be made in accordance with law<\/span> and subject to all other applicable provisions of this article.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nADDITIONAL AUTHORITY TO SELL LAND FOR CERTAIN DELINQUENT SPECIAL TAXES OR\nSPECIAL ASSESSMENTS (\u00a7 58.1-3965.2)\n\nIn addition to the authority provided by subsection A of \u00a7 58.1-3965, a\nlocality may provide, as part of any ordinance adopted pursuant to Article 6 (\u00a7\n15.2-5152 et seq.) of Chapter 51 of Title 15.2 (i) to create a community\ndevelopment authority or (ii) to levy special taxes or special assessments on\nreal property within any district covered by the community development authority\nor on abutting property within the district, that proceedings be instituted to\nsell any such real property when any special tax or special assessment described\nunder subdivision A 3 or A 5 of \u00a7 15.2-5158 imposed on the property is\ndelinquent on the first anniversary of the date on which the tax or assessment\nbecame due.\n\t\tNo proceedings shall be instituted under this section to sell real property\nthat is a single family residence if the owner of the property is the resident\non such first anniversary date. No proceedings shall be instituted under this\nsection to sell an individual residential unit in a multi-unit structure or\nbuilding if the owner of the unit is the resident of the unit on such first\nanniversary date.\n\t\tProper notice in accordance with subsection A of \u00a7 58.1-3965 shall be\nrequired, and the sale shall be made in accordance with law and subject to all\nother applicable provisions of this article.\n\nHISTORY: 2011, c. 324.","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}}