{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3965.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3965.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3965.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3965.html"}],"law_id":70850,"edition_id":1,"section_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","history":"Code 1950, \u00a7 58-1117.1; 1973, c. 467; 1982, c. 669; 1983, cc. 37, 345; 1984, c. 675; 1988, c. 306; 1994, c. 884; 1995, c. 547; 1996, cc. 323, 710; 1997, c. 724; 1999, c. 674; 2002, c. 64; 2003, c. 168; 2004, c. 968; 2009, cc. 181, 551; 2013, c. 334; 2015, c. 50; 2020, c. 1213; 2021, Sp. Sess. I, c. 116; 2023, c. 292; 2025, c. 267.","full_text":"A\n\nWhen any taxes on any real estate in a locality are delinquent on December 31 following the second anniversary of the date on which such taxes have become due, or, in the case of real property upon which is situated (i) any structure that has been condemned by the local building official pursuant to applicable law or ordinance; (ii) any nuisance as that term is defined in § 15.2-900; (iii) any derelict building as that term is defined in § 15.2-907.1; or (iv) any property that has been declared to be blighted as that term is defined in § 36-49.1:1, the first anniversary of the date on which such taxes have become due, such real estate may be sold for the purpose of collecting all delinquent taxes on such property.\n\t\t\tHowever, in a qualifying locality, as defined in § 58.1-3221.6, whenever (a) taxes on any real estate in the locality are delinquent upon the expiration of six months following the date on which such taxes became due and (b) the locality has incurred abatement costs which remain unpaid upon the expiration of six months following the date on which the abatement costs were first incurred, real estate meeting the conditions described in clause (i), (ii), (iii), or (iv) may be sold for the purpose of collecting all delinquent taxes and abatement costs on such property. For the purposes of this section, “abatement costs” means costs incurred by a locality that result from the conditions described in clause (i), (ii), (iii), or (iv).\n\t\t\tUpon a finding by the court, on real estate with an assessed value of $100,000 or less in any locality, that (1) any taxes on such real estate are delinquent on December 31 following the first anniversary of the date on which such taxes have become due or (2) there is a lien on such real estate pursuant to § 15.2-900, 15.2-906, 15.2-907, 15.2-907.1, 15.2-908.1, or 36-49.1:1, which lien remains unpaid on December 31 following the first anniversary of the date on which such lien was recorded, the property shall be deemed subject to sale by public auction pursuant to proper notice under this subsection.\n\t\t\tThe officer charged with the duty of collecting taxes for the locality wherein the real property lies shall, at least 30 days prior to instituting any judicial proceeding pursuant to this section, send a notice to (A) the last known address of the property owner as such owner and address appear in the records of the treasurer and (B) the property address if the property address is different from the owner’s address and if the real estate is listed with the post office by a numbered and named street address. Such notice shall advise the taxpayer that the taxpayer may request the treasurer to enter into a payment agreement to permit the payment of the delinquent taxes, interest, and penalties over a period not to exceed 72 months in accordance with the provisions of subsection C. Such officer shall also cause to be published at least once a list of real estate which will be offered for sale under the provisions of this article in a newspaper of general circulation in the locality, at least 30 days prior to the date on which judicial proceedings under the provisions of this article are to be commenced.\n\t\t\tThe pro rata cost of such publication shall become a part of the tax and together with all other costs, including reasonable attorney fees set by the court and the costs of any title examination conducted in order to comply with the notice requirements imposed by this section, shall be collected if payment is made by the owner in redemption of the real property described therein whether or not court proceedings have been initiated. A notice substantially in the following form shall be sufficient:\n\t\t\tNotice\n\t\t\tJudicial Sale of Real Property\n\t\t\tOn ____ (date) proceedings will be commenced under the authority of § 58.1-3965 et seq. of the Code of Virginia to sell the following parcels for payment of delinquent taxes:\n\t\t\t(description of properties)B\n\nThe owner of any property listed may redeem it at any time before the date of the sale by paying all accumulated taxes, penalties, reasonable attorney fees, interest and costs thereon, including the pro rata cost of publication hereunder. Partial payment of delinquent taxes, penalties, reasonable attorney fees, interest, or costs shall not be sufficient to redeem the property and shall not operate to suspend, invalidate, or make moot any action for judicial sale brought pursuant to this article.C\n\nNotwithstanding the provisions of subsection B and of § 58.1-3954, the treasurer or other officer responsible for collecting taxes may suspend any action for sale of the property commenced pursuant to this article (i) upon entering into an agreement with the owner of the real property for the payment of all delinquent amounts in installments over a period that is reasonable under the circumstances, but that in no event shall exceed 72 months, or (ii) upon written notice by an individual, not a party to the action, asserting ownership rights in the property that is the subject of the action arising by virtue of testate or intestate succession, to the treasurer or other officer responsible for collecting taxes. The treasurer or other officer responsible for collecting taxes shall promptly advise the court of such claim and seek leave to add the individual asserting the claim as a party in the action. If the court determines that the individual asserting the claim possesses an ownership interest in the property that is the subject of the action, such individual may, within 30 days of the court’s finding, enter into an agreement with the treasurer or other official responsible for collecting taxes for the payment of all delinquent amounts in installments over a period that is reasonable under the circumstances, but that in no event shall exceed 72 months. Any agreement under this subsection shall provide for the payment of current tax obligations as they come due, which payments shall be credited to current tax obligations notwithstanding the provisions of § 58.1-3913 and shall be secured by the lien of the locality pursuant to § 58.1-3340.D\n\nDuring the pendency of any installment agreement permitted under subsection C, any proceeding for a sale previously commenced shall not abate, but shall be continued on the docket of the court in which such action is pending. It shall be the duty of the treasurer or other officer responsible for collecting taxes to promptly notify the clerk of such court when obligations arising under such an installment agreement have been fully satisfied. Upon the receipt of such notice, the clerk shall cause the action to be stricken from the docket.E\n\nIn the event the owner of the property or other responsible person defaults upon obligations arising under an installment agreement permitted by subsection C, or during the term of any installment agreement, defaults on any current obligation as it becomes due, such agreement shall be voidable by the treasurer or other officer responsible for collecting taxes upon 15 days’ written notice to the signatories of such agreement irrespective of the amount remaining due. Any action for the sale previously commenced pursuant to this article may proceed without any requirement that the notice or advertisement required by subsection A, which had previously been made with respect to such property, be repeated. No owner of property which has been the subject of a defaulted installment agreement shall be eligible to enter into a second installment agreement with respect to the same property within three years of such default.F\n\nAny corporate, partnership or limited liability officer, as those terms are defined in § 58.1-1813, who willfully fails to pay any tax being enforced by this section, shall, in addition to other penalties provided by law, be liable to a penalty of the amount of the tax not paid, to be assessed and collected in the same manner as such taxes are assessed and collected.G\n\nDuring the pendency of the action, the circuit court in which the action is pending may, on its own motion or on the motion of any party, refer the parties to a dispute resolution proceeding pursuant to the provisions of Chapter 20.2 (§ 8.01-576.4 et seq.) of Title 8.01.H\n\nIn any case in which real estate subject to delinquent taxes is situated in two or more jurisdictions, a suit to sell the entirety of the real estate pursuant to this article may be brought in a single jurisdiction provided that (i) taxes are delinquent in all jurisdictions for periods not less than the minimum applicable periods set forth in subsection A and (ii) the treasurer of each jurisdiction within which the property is situated consents to the suit.\n\t\t\tThe suit shall identify the taxes, penalties, interest, and other charges due in each jurisdiction. The publications and notices required pursuant to this section shall identify each of the jurisdictions in which the property is situated. Upon sale of the property, the order confirming the sale shall provide for the payment of taxes, penalties, interest, and other charges to each jurisdiction, and copies of the order confirming the sale and the deed conveying the property to the purchaser shall be recorded among the land records of the clerk’s office of the circuit court for each jurisdiction within which the property that is the subject of the suit is situated. No final order confirming sale shall be entered sooner than 90 days following the provision of notice to parties in accordance with subsection A or, if later, 90 days following the receipt of notice by the treasurer or other official responsible for collecting taxes from an individual, not previously made a party to the action, in accordance with clause (ii) of subsection C.","order_by":null,"text":{"0":{"id":255478,"text":"When any taxes on any real estate in a locality are delinquent on December 31 following the second anniversary of the date on which such taxes have become due, or, in the case of real property upon which is situated (i) any structure that has been condemned by the local building official pursuant to applicable law or ordinance; (ii) any nuisance as that term is defined in § 15.2-900; (iii) any derelict building as that term is defined in § 15.2-907.1; or (iv) any property that has been declared to be blighted as that term is defined in § 36-49.1:1, the first anniversary of the date on which such taxes have become due, such real estate may be sold for the purpose of collecting all delinquent taxes on such property.\n\t\t\tHowever, in a qualifying locality, as defined in § 58.1-3221.6, whenever (a) taxes on any real estate in the locality are delinquent upon the expiration of six months following the date on which such taxes became due and (b) the locality has incurred abatement costs which remain unpaid upon the expiration of six months following the date on which the abatement costs were first incurred, real estate meeting the conditions described in clause (i), (ii), (iii), or (iv) may be sold for the purpose of collecting all delinquent taxes and abatement costs on such property. For the purposes of this section, “abatement costs” means costs incurred by a locality that result from the conditions described in clause (i), (ii), (iii), or (iv).\n\t\t\tUpon a finding by the court, on real estate with an assessed value of $100,000 or less in any locality, that (1) any taxes on such real estate are delinquent on December 31 following the first anniversary of the date on which such taxes have become due or (2) there is a lien on such real estate pursuant to § 15.2-900, 15.2-906, 15.2-907, 15.2-907.1, 15.2-908.1, or 36-49.1:1, which lien remains unpaid on December 31 following the first anniversary of the date on which such lien was recorded, the property shall be deemed subject to sale by public auction pursuant to proper notice under this subsection.\n\t\t\tThe officer charged with the duty of collecting taxes for the locality wherein the real property lies shall, at least 30 days prior to instituting any judicial proceeding pursuant to this section, send a notice to (A) the last known address of the property owner as such owner and address appear in the records of the treasurer and (B) the property address if the property address is different from the owner’s address and if the real estate is listed with the post office by a numbered and named street address. Such notice shall advise the taxpayer that the taxpayer may request the treasurer to enter into a payment agreement to permit the payment of the delinquent taxes, interest, and penalties over a period not to exceed 72 months in accordance with the provisions of subsection C. Such officer shall also cause to be published at least once a list of real estate which will be offered for sale under the provisions of this article in a newspaper of general circulation in the locality, at least 30 days prior to the date on which judicial proceedings under the provisions of this article are to be commenced.\n\t\t\tThe pro rata cost of such publication shall become a part of the tax and together with all other costs, including reasonable attorney fees set by the court and the costs of any title examination conducted in order to comply with the notice requirements imposed by this section, shall be collected if payment is made by the owner in redemption of the real property described therein whether or not court proceedings have been initiated. A notice substantially in the following form shall be sufficient:\n\t\t\tNotice\n\t\t\tJudicial Sale of Real Property\n\t\t\tOn ____ (date) proceedings will be commenced under the authority of § 58.1-3965 et seq. of the Code of Virginia to sell the following parcels for payment of delinquent taxes:\n\t\t\t(description of properties)","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":255479,"text":"The owner of any property listed may redeem it at any time before the date of the sale by paying all accumulated taxes, penalties, reasonable attorney fees, interest and costs thereon, including the pro rata cost of publication hereunder. Partial payment of delinquent taxes, penalties, reasonable attorney fees, interest, or costs shall not be sufficient to redeem the property and shall not operate to suspend, invalidate, or make moot any action for judicial sale brought pursuant to this article.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":255480,"text":"Notwithstanding the provisions of subsection B and of § 58.1-3954, the treasurer or other officer responsible for collecting taxes may suspend any action for sale of the property commenced pursuant to this article (i) upon entering into an agreement with the owner of the real property for the payment of all delinquent amounts in installments over a period that is reasonable under the circumstances, but that in no event shall exceed 72 months, or (ii) upon written notice by an individual, not a party to the action, asserting ownership rights in the property that is the subject of the action arising by virtue of testate or intestate succession, to the treasurer or other officer responsible for collecting taxes. The treasurer or other officer responsible for collecting taxes shall promptly advise the court of such claim and seek leave to add the individual asserting the claim as a party in the action. If the court determines that the individual asserting the claim possesses an ownership interest in the property that is the subject of the action, such individual may, within 30 days of the court’s finding, enter into an agreement with the treasurer or other official responsible for collecting taxes for the payment of all delinquent amounts in installments over a period that is reasonable under the circumstances, but that in no event shall exceed 72 months. Any agreement under this subsection shall provide for the payment of current tax obligations as they come due, which payments shall be credited to current tax obligations notwithstanding the provisions of § 58.1-3913 and shall be secured by the lien of the locality pursuant to § 58.1-3340.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":255481,"text":"During the pendency of any installment agreement permitted under subsection C, any proceeding for a sale previously commenced shall not abate, but shall be continued on the docket of the court in which such action is pending. It shall be the duty of the treasurer or other officer responsible for collecting taxes to promptly notify the clerk of such court when obligations arising under such an installment agreement have been fully satisfied. Upon the receipt of such notice, the clerk shall cause the action to be stricken from the docket.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":255482,"text":"In the event the owner of the property or other responsible person defaults upon obligations arising under an installment agreement permitted by subsection C, or during the term of any installment agreement, defaults on any current obligation as it becomes due, such agreement shall be voidable by the treasurer or other officer responsible for collecting taxes upon 15 days’ written notice to the signatories of such agreement irrespective of the amount remaining due. Any action for the sale previously commenced pursuant to this article may proceed without any requirement that the notice or advertisement required by subsection A, which had previously been made with respect to such property, be repeated. No owner of property which has been the subject of a defaulted installment agreement shall be eligible to enter into a second installment agreement with respect to the same property within three years of such default.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":255483,"text":"Any corporate, partnership or limited liability officer, as those terms are defined in § 58.1-1813, who willfully fails to pay any tax being enforced by this section, shall, in addition to other penalties provided by law, be liable to a penalty of the amount of the tax not paid, to be assessed and collected in the same manner as such taxes are assessed and collected.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"6":{"id":255484,"text":"During the pendency of the action, the circuit court in which the action is pending may, on its own motion or on the motion of any party, refer the parties to a dispute resolution proceeding pursuant to the provisions of Chapter 20.2 (§ 8.01-576.4 et seq.) of Title 8.01.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F","next_prefix":"H"},"7":{"id":255485,"text":"In any case in which real estate subject to delinquent taxes is situated in two or more jurisdictions, a suit to sell the entirety of the real estate pursuant to this article may be brought in a single jurisdiction provided that (i) taxes are delinquent in all jurisdictions for periods not less than the minimum applicable periods set forth in subsection A and (ii) the treasurer of each jurisdiction within which the property is situated consents to the suit.\n\t\t\tThe suit shall identify the taxes, penalties, interest, and other charges due in each jurisdiction. The publications and notices required pursuant to this section shall identify each of the jurisdictions in which the property is situated. Upon sale of the property, the order confirming the sale shall provide for the payment of taxes, penalties, interest, and other charges to each jurisdiction, and copies of the order confirming the sale and the deed conveying the property to the purchaser shall be recorded among the land records of the clerk’s office of the circuit court for each jurisdiction within which the property that is the subject of the suit is situated. No final order confirming sale shall be entered sooner than 90 days following the provision of notice to parties in accordance with subsection A or, if later, 90 days following the receipt of notice by the treasurer or other official responsible for collecting taxes from an individual, not previously made a party to the action, in accordance with clause (ii) of subsection C.","type":"section","prefixes":["H"],"prefix":"H","entire_prefix":"H","prefix_anchor":"H","level":1,"prior_prefix":"G"}},"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}],"next_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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3965\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 19 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 1982, chapter 669; in 1983, chapters 37 and 345; in 1984, chapter 675; in 1988, chapter 306; in 1994, chapter 884<\/a>; in 1995, chapter 547<\/a>; in 1996, chapters 323<\/a> and 710<\/a>; in 1997, chapter 724<\/a>; in 1999, chapter 674<\/a>; in 2002, chapter 64<\/a>; in 2003, chapter 168<\/a>; in 2004, chapter 968<\/a>; in 2009, chapters 181<\/a> and 551<\/a>; in 2013, chapter 334<\/a>; in 2015, chapter 50<\/a>; in 2020, chapter 1213<\/a>; in 2023, chapter 292<\/a>; in 2025, chapter 267<\/a>.<\/p>","references":[{"id":70224,"section_number":"15.2-1115","catch_line":"Abatement or removal of nuisances","order_by":null,"url":"\/15.2-1115\/"},{"id":72392,"section_number":"15.2-5158","catch_line":"Additional powers of community development authorities","order_by":null,"url":"\/15.2-5158\/"},{"id":76485,"section_number":"15.2-7507","catch_line":"Acquisition of property","order_by":null,"url":"\/15.2-7507\/"},{"id":69383,"section_number":"15.2-901","catch_line":"Locality may provide for removal or disposal of trash and clutter, cutting of grass, weeds, and running bamboo; penalty in certain counties; penalty","order_by":null,"url":"\/15.2-901\/"},{"id":73739,"section_number":"15.2-906","catch_line":"Authority to require removal, repair, etc., of buildings and other structures","order_by":null,"url":"\/15.2-906\/"},{"id":85083,"section_number":"15.2-907","catch_line":"Authority to require removal, repair, etc., of buildings and other structures harboring illegal drug use or other criminal activity","order_by":null,"url":"\/15.2-907\/"},{"id":78494,"section_number":"15.2-908","catch_line":"Authority of localities to remove or repair the defacement of buildings, walls, fences and other structures","order_by":null,"url":"\/15.2-908\/"},{"id":71776,"section_number":"15.2-908.1","catch_line":"Authority to require removal, repair, etc., of buildings and other structures harboring a bawdy place","order_by":null,"url":"\/15.2-908.1\/"},{"id":83582,"section_number":"15.2-958.1:1","catch_line":"Sale of certain vacant and blighted or derelict property","order_by":null,"url":"\/15.2-958.1_1\/"},{"id":79608,"section_number":"36-49.1:1","catch_line":"Spot blight abatement authorized; procedure","order_by":null,"url":"\/36-49.1_1\/"},{"id":85329,"section_number":"41.1-18","catch_line":"Same; subsequent proceedings; disposition of proceeds of sale","order_by":null,"url":"\/41.1-18\/"},{"id":61191,"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","order_by":null,"url":"\/58.1-3340\/"},{"id":61380,"section_number":"58.1-3344","catch_line":"Taxes a lien on fee simple estate, not merely on interest of owner","order_by":null,"url":"\/58.1-3344\/"},{"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\/"},{"id":72311,"section_number":"58.1-3940","catch_line":"Limitation on collection of local taxes","order_by":null,"url":"\/58.1-3940\/"},{"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\/"},{"id":84469,"section_number":"58.1-3965.1","catch_line":"Additional authority to sell land for delinquent taxes","order_by":null,"url":"\/58.1-3965.1\/"},{"id":73209,"section_number":"58.1-3965.2","catch_line":"Additional authority to sell land for certain delinquent special taxes or special assessments","order_by":null,"url":"\/58.1-3965.2\/"},{"id":64647,"section_number":"58.1-3974","catch_line":"Redemption of land by owner; lien for taxes paid","order_by":null,"url":"\/58.1-3974\/"},{"id":68987,"section_number":"58.1-802","catch_line":"Additional tax paid by grantor; collection","order_by":null,"url":"\/58.1-802\/"},{"id":56069,"section_number":"8.01-268","catch_line":"When and how docketed and indexed","order_by":null,"url":"\/8.01-268\/"},{"id":58190,"section_number":"8.01-317","catch_line":"What order of publication to state; how published; when publication in newspaper dispensed with; electronic notice","order_by":null,"url":"\/8.01-317\/"}],"refers_to":[{"id":81812,"section_number":"15.2-900","catch_line":"Abatement or removal of nuisances by localities; recovery of costs","order_by":null,"url":"\/15.2-900\/"},{"id":73739,"section_number":"15.2-906","catch_line":"Authority to require removal, repair, etc., of buildings and other structures","order_by":null,"url":"\/15.2-906\/"},{"id":85083,"section_number":"15.2-907","catch_line":"Authority to require removal, repair, etc., of buildings and other structures harboring illegal drug use or other criminal activity","order_by":null,"url":"\/15.2-907\/"},{"id":62717,"section_number":"15.2-907.1","catch_line":"Authority to require removal, repair, etc., of buildings that are declared to be derelict; civil penalty","order_by":null,"url":"\/15.2-907.1\/"},{"id":71776,"section_number":"15.2-908.1","catch_line":"Authority to require removal, repair, etc., of buildings and other structures harboring a bawdy place","order_by":null,"url":"\/15.2-908.1\/"},{"id":79608,"section_number":"36-49.1:1","catch_line":"Spot blight abatement authorized; procedure","order_by":null,"url":"\/36-49.1_1\/"},{"id":75652,"section_number":"58.1-1813","catch_line":"Liability of corporate officer or employee, or member, manager or employee of partnership or limited liability company, for failure to pay tax, etc","order_by":null,"url":"\/58.1-1813\/"},{"id":54565,"section_number":"58.1-3221.6","catch_line":"Classification of blighted and derelict properties in certain localities","order_by":null,"url":"\/58.1-3221.6\/"},{"id":83504,"section_number":"58.1-3913","catch_line":"When treasurer to receive taxes and levies without penalty; how payments credited","order_by":null,"url":"\/58.1-3913\/"},{"id":64345,"section_number":"58.1-3954","catch_line":"Procedure in such suits","order_by":null,"url":"\/58.1-3954\/"},{"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\/"},{"id":83325,"section_number":"8.01-576.4","catch_line":"Scope and definitions","order_by":null,"url":"\/8.01-576.4\/"}],"permalink":{"id":258939,"object_type":"law","relational_id":70850,"identifier":"58.1-3965","token":"58.1\/III\/39\/4\/58.1-3965","url":"\/58.1-3965\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3965\/","token":"58.1\/III\/39\/4\/58.1-3965","dublin_core":{"Title":"When land may be sold for delinquent taxes; notice of sale; owner’s right of redemption","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3965","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> When any taxes on any real estate in a locality are delinquent on December 31 following the second anniversary of the date on which such taxes have become due, or, in the case of real property upon which is situated (i) any structure that has been condemned by the local building official pursuant to applicable law<\/span> or ordinance<\/span>; (ii) any nuisance as that term is defined in § 15.2-900<\/a>; (iii) any derelict building as that term is defined in § 15.2-907.1<\/a>; or (iv) any property that has been declared to be blighted as that term is defined in § 36-49.1:1<\/a>, the first anniversary of the date on which such taxes have become due, such real estate may be sold for the purpose of collecting all delinquent taxes on such property.\n\t\t\tHowever, in a qualifying locality, as defined in § 58.1-3221.6<\/a>, whenever (a) taxes on any real estate in the locality are delinquent upon the expiration of six months following the date on which such taxes became due and (b) the locality has incurred abatement costs<\/span> which remain unpaid upon the expiration of six months following the date on which the abatement costs<\/span> were first incurred, real estate meeting the conditions described in clause (i), (ii), (iii), or (iv) may be sold for the purpose of collecting all delinquent taxes and abatement costs<\/span> on such property. For the purposes of this section, “abatement costs<\/span>” means costs incurred by a locality that result from the conditions described in clause (i), (ii), (iii), or (iv).\n\t\t\tUpon a finding<\/span> by the court<\/span>, on real estate with an assessed value of $100,000 or less in any locality, that (1) any taxes on such real estate are delinquent on December 31 following the first anniversary of the date on which such taxes have become due or (2) there is a lien<\/span> on such real estate pursuant to § 15.2-900<\/a>, 15.2-906<\/a>, 15.2-907<\/a>, 15.2-907.1<\/a>, 15.2-908.1<\/a>, or 36-49.1:1<\/a>, which lien<\/span> remains unpaid on December 31 following the first anniversary of the date on which such lien<\/span> was recorded, the property shall be deemed subject to sale by public auction pursuant to proper notice under this subsection.\n\t\t\tThe officer charged with the duty of collecting taxes for the locality wherein the real property lies shall, at least 30 days prior to instituting any judicial proceeding pursuant to this section, send a notice to (A) the last known address of the property owner as such owner and address appear in the records of the treasurer and (B) the property address if the property address is different from the owner’s address and if the real estate is listed with the post office by a numbered and named street address. Such notice shall advise the taxpayer<\/span> that the taxpayer<\/span> may request the treasurer to enter into a payment agreement to permit the payment of the delinquent taxes, interest, and penalties over a period not to exceed 72 months in accordance with the provisions of subsection C. Such officer shall also cause to be published at least once a list of real estate which will be offered for sale under the provisions of this article in a newspaper of general circulation in the locality, at least 30 days prior to the date on which judicial proceedings under the provisions of this article are to be commenced.\n\t\t\tThe pro rata cost of such publication shall become a part of the tax and together with all other costs, including reasonable attorney fees set by the court<\/span> and the costs of any title examination conducted in order<\/span> to comply with the notice requirements imposed by this section, shall be collected if payment is made by the owner in redemption<\/span> of the real property described therein whether or not court<\/span> proceedings have been initiated. A notice substantially in the following form shall be sufficient:\n\t\t\tNotice\n\t\t\tJudicial Sale of Real Property\n\t\t\tOn ____ (date) proceedings will be commenced under the authority of § 58.1-3965<\/a> et seq. of the Code of Virginia to sell the following parcels for payment of delinquent taxes:\n\t\t\t(description of properties) <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The owner of any property listed may redeem it at any time before the date of the sale by paying all accumulated taxes, penalties, reasonable attorney fees, interest and costs thereon, including the pro rata cost of publication hereunder. Partial payment of delinquent taxes, penalties, reasonable attorney fees, interest, or costs shall not be sufficient to redeem the property and shall not operate to suspend, invalidate, or make moot<\/span> any action for judicial sale brought pursuant to this article. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Notwithstanding the provisions of subsection B and of § 58.1-3954<\/a>, the treasurer or other officer responsible for collecting taxes may suspend any action for sale of the property commenced pursuant to this article (i) upon entering into an agreement with the owner of the real property for the payment of all delinquent amounts in installments over a period that is reasonable under the circumstances, but that in no event shall exceed 72 months, or (ii) upon written notice by an individual, not a party<\/span> to the action, asserting ownership rights in the property that is the subject of the action arising by virtue of testate or intestate succession, to the treasurer or other officer responsible for collecting taxes. The treasurer or other officer responsible for collecting taxes shall promptly advise the court<\/span> of such claim and seek leave to add the individual asserting the claim as a party<\/span> in the action. If the court<\/span> determines that the individual asserting the claim possesses an ownership interest in the property that is the subject of the action, such individual may, within 30 days of the court<\/span>’s finding<\/span>, enter into an agreement with the treasurer or other official responsible for collecting taxes for the payment of all delinquent amounts in installments over a period that is reasonable under the circumstances, but that in no event shall exceed 72 months. Any agreement under this subsection shall provide for the payment of current tax obligations as they come due, which payments shall be credited to current tax obligations notwithstanding the provisions of § 58.1-3913<\/a> and shall be secured by the lien<\/span> of the locality pursuant to § 58.1-3340<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> During the pendency of any installment agreement permitted under subsection C, any proceeding for a sale previously commenced shall not abate, but shall be continued on the docket<\/span> of the court<\/span> in which such action is pending. It shall be the duty of the treasurer or other officer responsible for collecting taxes to promptly notify the clerk of such court<\/span> when obligations arising under such an installment agreement have been fully satisfied. Upon the receipt of such notice, the clerk shall cause the action to be stricken from the docket<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> In the event the owner of the property or other responsible person defaults<\/span> upon obligations arising under an installment agreement permitted by subsection C, or during the term of any installment agreement, defaults<\/span> on any current obligation as it becomes due, such agreement shall be voidable by the treasurer or other officer responsible for collecting taxes upon 15 days’ written notice to the signatories of such agreement irrespective of the amount remaining due. Any action for the sale previously commenced pursuant to this article may proceed without any requirement that the notice or advertisement required by subsection A, which had previously been made with respect to such property, be repeated. No owner of property which has been the subject of a defaulted installment agreement shall be eligible to enter into a second installment agreement with respect to the same property within three years of such default<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Any corporate, partnership or limited liability officer, as those terms are defined in § 58.1-1813<\/a>, who willfully fails to pay any tax being enforced by this section, shall, in addition to other penalties provided by law<\/span>, be liable to a penalty<\/span> of the amount of the tax not paid, to be assessed and collected in the same manner as such taxes are assessed and collected. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> During the pendency of the action, the circuit<\/span> court<\/span> in which the action is pending may, on its own motion<\/span> or on the motion<\/span> of any party<\/span>, refer the parties to a dispute resolution proceeding pursuant to the provisions of Chapter 20.2 (§ 8.01-576.4<\/a> et seq.) of Title 8.01. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

H.<\/span> In any case in which real estate subject to delinquent taxes is situated in two or more jurisdictions<\/span>, a suit to sell the entirety of the real estate pursuant to this article may be brought in a single jurisdiction<\/span> provided that (i) taxes are delinquent in all jurisdictions<\/span> for periods not less than the minimum applicable periods set forth in subsection A and (ii) the treasurer of each jurisdiction<\/span> within which the property is situated consents to the suit.\n\t\t\tThe suit shall identify the taxes, penalties, interest, and other charges due in each jurisdiction<\/span>. The publications and notices required pursuant to this section shall identify each of the jurisdictions<\/span> in which the property is situated. Upon sale of the property, the order confirming the sale shall provide for the payment of taxes, penalties, interest, and other charges to each jurisdiction<\/span>, and copies of the order confirming the sale and the deed conveying the property to the purchaser shall be recorded among the land records of the clerk’s office of the circuit<\/span> court<\/span> for each jurisdiction<\/span> within which the property that is the subject of the suit is situated. No final order<\/span> confirming sale shall be entered sooner than 90 days following the provision of notice to parties in accordance with subsection A or, if later, 90 days following the receipt of notice by the treasurer or other official responsible for collecting taxes from an individual, not previously made a party<\/span> to the action, in accordance with clause (ii) of subsection C. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nWHEN LAND MAY BE SOLD FOR DELINQUENT TAXES; NOTICE OF SALE; OWNER’S RIGHT\nOF REDEMPTION (\u00a7 58.1-3965)\n\nA. When any taxes on any real estate in a locality are delinquent on December 31\nfollowing the second anniversary of the date on which such taxes have become\ndue, or, in the case of real property upon which is situated (i) any structure\nthat has been condemned by the local building official pursuant to applicable\nlaw or ordinance; (ii) any nuisance as that term is defined in § 15.2-900;\n(iii) any derelict building as that term is defined in § 15.2-907.1; or\n(iv) any property that has been declared to be blighted as that term is defined\nin § 36-49.1:1, the first anniversary of the date on which such taxes have\nbecome due, such real estate may be sold for the purpose of collecting all\ndelinquent taxes on such property.\n\t\t\tHowever, in a qualifying locality, as defined in § 58.1-3221.6, whenever\n(a) taxes on any real estate in the locality are delinquent upon the expiration\nof six months following the date on which such taxes became due and (b) the\nlocality has incurred abatement costs which remain unpaid upon the expiration of\nsix months following the date on which the abatement costs were first incurred,\nreal estate meeting the conditions described in clause (i), (ii), (iii), or (iv)\nmay be sold for the purpose of collecting all delinquent taxes and abatement\ncosts on such property. For the purposes of this section, “abatement\ncosts” means costs incurred by a locality that result from the conditions\ndescribed in clause (i), (ii), (iii), or (iv).\n\t\t\tUpon a finding by the court, on real estate with an assessed value of\n$100,000 or less in any locality, that (1) any taxes on such real estate are\ndelinquent on December 31 following the first anniversary of the date on which\nsuch taxes have become due or (2) there is a lien on such real estate pursuant\nto § 15.2-900, 15.2-906, 15.2-907, 15.2-907.1, 15.2-908.1, or 36-49.1:1,\nwhich lien remains unpaid on December 31 following the first anniversary of the\ndate on which such lien was recorded, the property shall be deemed subject to\nsale by public auction pursuant to proper notice under this subsection.\n\t\t\tThe officer charged with the duty of collecting taxes for the locality\nwherein the real property lies shall, at least 30 days prior to instituting any\njudicial proceeding pursuant to this section, send a notice to (A) the last\nknown address of the property owner as such owner and address appear in the\nrecords of the treasurer and (B) the property address if the property address is\ndifferent from the owner’s address and if the real estate is listed with\nthe post office by a numbered and named street address. Such notice shall advise\nthe taxpayer that the taxpayer may request the treasurer to enter into a payment\nagreement to permit the payment of the delinquent taxes, interest, and penalties\nover a period not to exceed 72 months in accordance with the provisions of\nsubsection C. Such officer shall also cause to be published at least once a list\nof real estate which will be offered for sale under the provisions of this\narticle in a newspaper of general circulation in the locality, at least 30 days\nprior to the date on which judicial proceedings under the provisions of this\narticle are to be commenced.\n\t\t\tThe pro rata cost of such publication shall become a part of the tax and\ntogether with all other costs, including reasonable attorney fees set by the\ncourt and the costs of any title examination conducted in order to comply with\nthe notice requirements imposed by this section, shall be collected if payment\nis made by the owner in redemption of the real property described therein\nwhether or not court proceedings have been initiated. A notice substantially in\nthe following form shall be sufficient:\n\t\t\tNotice\n\t\t\tJudicial Sale of Real Property\n\t\t\tOn ____ (date) proceedings will be commenced under the authority of §\n58.1-3965 et seq. of the Code of Virginia to sell the following parcels for\npayment of delinquent taxes:\n\t\t\t(description of properties)\n\nB. The owner of any property listed may redeem it at any time before the date of\nthe sale by paying all accumulated taxes, penalties, reasonable attorney fees,\ninterest and costs thereon, including the pro rata cost of publication\nhereunder. Partial payment of delinquent taxes, penalties, reasonable attorney\nfees, interest, or costs shall not be sufficient to redeem the property and\nshall not operate to suspend, invalidate, or make moot any action for judicial\nsale brought pursuant to this article.\n\nC. Notwithstanding the provisions of subsection B and of § 58.1-3954, the\ntreasurer or other officer responsible for collecting taxes may suspend any\naction for sale of the property commenced pursuant to this article (i) upon\nentering into an agreement with the owner of the real property for the payment\nof all delinquent amounts in installments over a period that is reasonable under\nthe circumstances, but that in no event shall exceed 72 months, or (ii) upon\nwritten notice by an individual, not a party to the action, asserting ownership\nrights in the property that is the subject of the action arising by virtue of\ntestate or intestate succession, to the treasurer or other officer responsible\nfor collecting taxes. The treasurer or other officer responsible for collecting\ntaxes shall promptly advise the court of such claim and seek leave to add the\nindividual asserting the claim as a party in the action. If the court determines\nthat the individual asserting the claim possesses an ownership interest in the\nproperty that is the subject of the action, such individual may, within 30 days\nof the court’s finding, enter into an agreement with the treasurer or\nother official responsible for collecting taxes for the payment of all\ndelinquent amounts in installments over a period that is reasonable under the\ncircumstances, but that in no event shall exceed 72 months. Any agreement under\nthis subsection shall provide for the payment of current tax obligations as they\ncome due, which payments shall be credited to current tax obligations\nnotwithstanding the provisions of § 58.1-3913 and shall be secured by the\nlien of the locality pursuant to § 58.1-3340.\n\nD. During the pendency of any installment agreement permitted under subsection\nC, any proceeding for a sale previously commenced shall not abate, but shall be\ncontinued on the docket of the court in which such action is pending. It shall\nbe the duty of the treasurer or other officer responsible for collecting taxes\nto promptly notify the clerk of such court when obligations arising under such\nan installment agreement have been fully satisfied. Upon the receipt of such\nnotice, the clerk shall cause the action to be stricken from the docket.\n\nE. In the event the owner of the property or other responsible person defaults\nupon obligations arising under an installment agreement permitted by subsection\nC, or during the term of any installment agreement, defaults on any current\nobligation as it becomes due, such agreement shall be voidable by the treasurer\nor other officer responsible for collecting taxes upon 15 days’ written\nnotice to the signatories of such agreement irrespective of the amount remaining\ndue. Any action for the sale previously commenced pursuant to this article may\nproceed without any requirement that the notice or advertisement required by\nsubsection A, which had previously been made with respect to such property, be\nrepeated. No owner of property which has been the subject of a defaulted\ninstallment agreement shall be eligible to enter into a second installment\nagreement with respect to the same property within three years of such default.\n\nF. Any corporate, partnership or limited liability officer, as those terms are\ndefined in § 58.1-1813, who willfully fails to pay any tax being enforced\nby this section, shall, in addition to other penalties provided by law, be\nliable to a penalty of the amount of the tax not paid, to be assessed and\ncollected in the same manner as such taxes are assessed and collected.\n\nG. During the pendency of the action, the circuit court in which the action is\npending may, on its own motion or on the motion of any party, refer the parties\nto a dispute resolution proceeding pursuant to the provisions of Chapter 20.2\n(§ 8.01-576.4 et seq.) of Title 8.01.\n\nH. In any case in which real estate subject to delinquent taxes is situated in\ntwo or more jurisdictions, a suit to sell the entirety of the real estate\npursuant to this article may be brought in a single jurisdiction provided that\n(i) taxes are delinquent in all jurisdictions for periods not less than the\nminimum applicable periods set forth in subsection A and (ii) the treasurer of\neach jurisdiction within which the property is situated consents to the suit.\n\t\t\tThe suit shall identify the taxes, penalties, interest, and other charges due\nin each jurisdiction. The publications and notices required pursuant to this\nsection shall identify each of the jurisdictions in which the property is\nsituated. Upon sale of the property, the order confirming the sale shall provide\nfor the payment of taxes, penalties, interest, and other charges to each\njurisdiction, and copies of the order confirming the sale and the deed conveying\nthe property to the purchaser shall be recorded among the land records of the\nclerk’s office of the circuit court for each jurisdiction within which the\nproperty that is the subject of the suit is situated. No final order confirming\nsale shall be entered sooner than 90 days following the provision of notice to\nparties in accordance with subsection A or, if later, 90 days following the\nreceipt of notice by the treasurer or other official responsible for collecting\ntaxes from an individual, not previously made a party to the action, in\naccordance with clause (ii) of subsection C.\n\nHISTORY: Code 1950, \u00a7 58-1117.1; 1973, c. 467; 1982, c. 669; 1983, cc. 37, 345;\n1984, c. 675; 1988, c. 306; 1994, c. 884; 1995, c. 547; 1996, cc. 323, 710;\n1997, c. 724; 1999, c. 674; 2002, c. 64; 2003, c. 168; 2004, c. 968; 2009, cc.\n181, 551; 2013, c. 334; 2015, c. 50; 2020, c. 1213; 2021, Sp. Sess. I, c. 116;\n2023, c. 292; 2025, c. 267.","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}}