{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3967.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3967.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3967.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3967.html"}],"law_id":62535,"edition_id":1,"section_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","history":"Code 1950, \u00a7 58-1117.3; 1973, c. 467; 1984, c. 675; 1990, cc. 831, 918; 1992, c. 854; 1993, cc. 51, 372; 1994, cc. 295, 884; 1996, c. 710; 1997, c. 327; 1999, cc. 403, 869; 2000, c. 756; 2001, c. 37; 2004, c. 645; 2006, c. 616; 2009, c. 682; 2025, c. 267.","full_text":"Proceedings under this article for the appointment of a special commissioner under \u00a7 58.1-3970.1 or the sale of real estate on which county, city, or town taxes are delinquent shall be by a complaint, filed in the circuit court of the county or city in which such real estate is located, to subject the real estate to the lien for such delinquent taxes.\n\t\tExcept as modified by statute, such proceedings shall be conducted in accordance with any requirements arising from statute or case law for a creditor’s equitable claim to effect the sale of real estate to enforce a judgment lien. Any person or entity with an interest in such real estate, including a lienor, a person with a claim of title, or the beneficiary and trustees under a deed of trust, shall be named as a party defendant.\n\t\tAny party served by publication may petition to have the case reheard pursuant to \u00a7 8.01-322, but only for good cause shown, and only within 90 days of entry of the confirmation of sale.\n\t\tAfter filing of suit and a lis pendens, any party who thereafter acquires an interest in the delinquent real estate, including a lienor or party with a claim of title, shall not be deemed a necessary party, but shall be permitted to intervene in the proceedings to file his claim. Failure to file such a claim shall bar any such claim. The title conveyed to the purchaser at the judicial sale shall be held to bar any disabilities of parties defendant, and shall be free of all claims of any creditor, person, or entity, including those claims of beneficiaries under any deed of trust or mortgage, provided that such creditor, person, or entity was made a party defendant.\n\t\tIn proceedings under this article, the character of the title acquired by the purchaser of such real estate at such sale shall be governed by the principles and rules applicable to the titles of purchases at judicial sales of real estate generally; however nothing herein shall be construed to affect any easements recorded prior to the date of sale.\n\t\tThe former owner and his heirs, devisees, successors, or assigns of any real estate sold under this article shall be entitled to the surplus received from such sale in excess of the taxes, penalties, interest, reasonable attorney fees, costs, and any liens chargeable thereon. The burden shall be on the claimant to prove such entitlement. If no claim for payment of the indebtedness secured by any lien chargeable thereon is made by an unknown beneficiary of such lien, or if no claim for such surplus is made by such former owner or his heirs, devisees, successors, or assigns within two years after the date of confirmation of such sale, then such amount secured by the lien of the unknown beneficiary, surplus, or both, as applicable, shall be paid by the clerk of the court in which such suit was instituted to the county, city, or town that received proceeds from the sale of the real estate. If a county and a town receive proceeds from the same sale, then such surplus shall be divided between the county and town pro rata based on the relative amount of proceeds received by each. The circuit court holding excess proceeds under this section may refer the matter to a commissioner in chancery who shall examine and report to the court to whom such extra proceeds should be paid. Upon request of the former owner, his heirs, devisees, successors, or assigns, or unknown beneficiary of any real estate sold under this article, and after a showing of a prior entitlement thereto, the governing body of any county, city, or town that has received such surplus funds may grant relief, by ordinance, to such former owner, heir, devisee, successor, assign, or unknown beneficiary and pay over such amount as the governing body may deem appropriate to such former owner, heir, devisee, successor, assign, or unknown beneficiary.","order_by":null,"text":{"0":{"id":228044,"text":"Proceedings under this article for the appointment of a special commissioner under \u00a7 58.1-3970.1 or the sale of real estate on which county, city, or town taxes are delinquent shall be by a complaint, filed in the circuit court of the county or city in which such real estate is located, to subject the real estate to the lien for such delinquent taxes.\n\t\tExcept as modified by statute, such proceedings shall be conducted in accordance with any requirements arising from statute or case law for a creditor’s equitable claim to effect the sale of real estate to enforce a judgment lien. Any person or entity with an interest in such real estate, including a lienor, a person with a claim of title, or the beneficiary and trustees under a deed of trust, shall be named as a party defendant.\n\t\tAny party served by publication may petition to have the case reheard pursuant to \u00a7 8.01-322, but only for good cause shown, and only within 90 days of entry of the confirmation of sale.\n\t\tAfter filing of suit and a lis pendens, any party who thereafter acquires an interest in the delinquent real estate, including a lienor or party with a claim of title, shall not be deemed a necessary party, but shall be permitted to intervene in the proceedings to file his claim. Failure to file such a claim shall bar any such claim. The title conveyed to the purchaser at the judicial sale shall be held to bar any disabilities of parties defendant, and shall be free of all claims of any creditor, person, or entity, including those claims of beneficiaries under any deed of trust or mortgage, provided that such creditor, person, or entity was made a party defendant.\n\t\tIn proceedings under this article, the character of the title acquired by the purchaser of such real estate at such sale shall be governed by the principles and rules applicable to the titles of purchases at judicial sales of real estate generally; however nothing herein shall be construed to affect any easements recorded prior to the date of sale.\n\t\tThe former owner and his heirs, devisees, successors, or assigns of any real estate sold under this article shall be entitled to the surplus received from such sale in excess of the taxes, penalties, interest, reasonable attorney fees, costs, and any liens chargeable thereon. The burden shall be on the claimant to prove such entitlement. If no claim for payment of the indebtedness secured by any lien chargeable thereon is made by an unknown beneficiary of such lien, or if no claim for such surplus is made by such former owner or his heirs, devisees, successors, or assigns within two years after the date of confirmation of such sale, then such amount secured by the lien of the unknown beneficiary, surplus, or both, as applicable, shall be paid by the clerk of the court in which such suit was instituted to the county, city, or town that received proceeds from the sale of the real estate. If a county and a town receive proceeds from the same sale, then such surplus shall be divided between the county and town pro rata based on the relative amount of proceeds received by each. The circuit court holding excess proceeds under this section may refer the matter to a commissioner in chancery who shall examine and report to the court to whom such extra proceeds should be paid. Upon request of the former owner, his heirs, devisees, successors, or assigns, or unknown beneficiary of any real estate sold under this article, and after a showing of a prior entitlement thereto, the governing body of any county, city, or town that has received such surplus funds may grant relief, by ordinance, to such former owner, heir, devisee, successor, assign, or unknown beneficiary and pay over such amount as the governing body may deem appropriate to such former owner, heir, devisee, successor, assign, or unknown beneficiary.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3967\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 15 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 1984, chapter 675; in 1990, chapters 831 and 918; in 1992, chapter 854; in 1993, chapters 51 and 372; in 1994, chapters 295<\/a> and 884<\/a>; in 1996, chapter 710<\/a>; in 1997, chapter 327<\/a>; in 1999, chapters 403<\/a> and 869<\/a>; in 2000, chapter 756<\/a>; in 2001, chapter 37<\/a>; in 2004, chapter 645<\/a>; in 2006, chapter 616<\/a>; in 2009, chapter 682<\/a>; in 2025, chapter 267<\/a>.<\/p>","references":[{"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":56926,"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","order_by":null,"url":"\/58.1-3970.1\/"}],"refers_to":[{"id":56926,"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","order_by":null,"url":"\/58.1-3970.1\/"},{"id":54367,"section_number":"8.01-322","catch_line":"Within what time case reheard on petition of party served by publication, and any injustice corrected","order_by":null,"url":"\/8.01-322\/"}],"permalink":{"id":258955,"object_type":"law","relational_id":62535,"identifier":"58.1-3967","token":"58.1\/III\/39\/4\/58.1-3967","url":"\/58.1-3967\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3967\/","token":"58.1\/III\/39\/4\/58.1-3967","dublin_core":{"Title":"How proceedings instituted; parties; procedure generally; title acquired; disposition of surplus proceeds of sale","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3967","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Proceedings under this article for the appointment of a special commissioner under \u00a7 58.1-3970.1<\/a> or the sale of real estate on which county, city, or town taxes are delinquent shall be by a complaint, filed in the circuit<\/span> court<\/span> of the county or city in which such real estate is located, to subject the real estate to the lien<\/span> for such delinquent taxes.\n\t\tExcept as modified by statute<\/span>, such proceedings shall be conducted in accordance with any requirements arising from statute<\/span> or case law<\/span> for a creditor<\/span>’s equitable<\/span> claim to effect the sale of real estate to enforce a judgment<\/span> lien<\/span>. Any person or entity with an interest in such real estate, including a lienor, a person with a claim of title, or the beneficiary and trustees under a deed of trust, shall be named as a party<\/span> defendant<\/span>.\n\t\tAny party<\/span> served by publication may petition<\/span> to have the case reheard pursuant to \u00a7 8.01-322<\/a>, but only for good cause shown, and only within 90 days of entry of the confirmation of sale.\n\t\tAfter filing of suit and a lis pendens, any party<\/span> who thereafter acquires an interest in the delinquent real estate, including a lienor or party<\/span> with a claim of title, shall not be deemed a necessary party<\/span>, but shall be permitted to intervene in the proceedings to file his claim. Failure to file such a claim shall bar any such claim. The title conveyed to the purchaser at the judicial sale shall be held to bar any disabilities of parties defendant<\/span>, and shall be free of all claims of any creditor<\/span>, person, or entity, including those claims of beneficiaries under any deed of trust or mortgage, provided that such creditor<\/span>, person, or entity was made a party<\/span> defendant<\/span>.\n\t\tIn proceedings under this article, the character of the title acquired by the purchaser of such real estate at such sale shall be governed by the principles and rules applicable to the titles of purchases at judicial sales of real estate generally; however nothing herein shall be construed to affect any easements recorded prior to the date of sale.\n\t\tThe former owner and his heirs, devisees, successors, or assigns of any real estate sold under this article shall be entitled to the surplus received from such sale in excess of the taxes, penalties, interest, reasonable attorney fees, costs, and any liens<\/span> chargeable thereon. The burden shall be on the claimant to prove such entitlement. If no claim for payment of the indebtedness secured by any lien<\/span> chargeable thereon is made by an unknown beneficiary of such lien<\/span>, or if no claim for such surplus is made by such former owner or his heirs, devisees, successors, or assigns within two years after the date of confirmation of such sale, then such amount secured by the lien<\/span> of the unknown beneficiary, surplus, or both, as applicable, shall be paid by the clerk of the court<\/span> in which such suit was instituted to the county, city, or town that received proceeds from the sale of the real estate. If a county and a town receive proceeds from the same sale, then such surplus shall be divided between the county and town pro rata based on the relative amount of proceeds received by each. The circuit<\/span> court<\/span> holding excess proceeds under this section may refer the matter to a commissioner in chancery<\/span> who shall examine and report to the court<\/span> to whom such extra proceeds should be paid. Upon request of the former owner, his heirs, devisees, successors, or assigns, or unknown beneficiary of any real estate sold under this article, and after a showing of a prior entitlement thereto, the governing body of any county, city, or town that has received such surplus funds may grant relief, by ordinance<\/span>, to such former owner, heir, devisee, successor, assign, or unknown beneficiary and pay over such amount as the governing body may deem appropriate to such former owner, heir, devisee, successor, assign, or unknown beneficiary.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nHOW PROCEEDINGS INSTITUTED; PARTIES; PROCEDURE GENERALLY; TITLE ACQUIRED;\nDISPOSITION OF SURPLUS PROCEEDS OF SALE (\u00a7 58.1-3967)\n\nProceedings under this article for the appointment of a special commissioner\nunder \u00a7 58.1-3970.1 or the sale of real estate on which county, city, or town\ntaxes are delinquent shall be by a complaint, filed in the circuit court of the\ncounty or city in which such real estate is located, to subject the real estate\nto the lien for such delinquent taxes.\n\t\tExcept as modified by statute, such proceedings shall be conducted in\naccordance with any requirements arising from statute or case law for a\ncreditor’s equitable claim to effect the sale of real estate to enforce a\njudgment lien. Any person or entity with an interest in such real estate,\nincluding a lienor, a person with a claim of title, or the beneficiary and\ntrustees under a deed of trust, shall be named as a party defendant.\n\t\tAny party served by publication may petition to have the case reheard pursuant\nto \u00a7 8.01-322, but only for good cause shown, and only within 90 days of entry\nof the confirmation of sale.\n\t\tAfter filing of suit and a lis pendens, any party who thereafter acquires an\ninterest in the delinquent real estate, including a lienor or party with a claim\nof title, shall not be deemed a necessary party, but shall be permitted to\nintervene in the proceedings to file his claim. Failure to file such a claim\nshall bar any such claim. The title conveyed to the purchaser at the judicial\nsale shall be held to bar any disabilities of parties defendant, and shall be\nfree of all claims of any creditor, person, or entity, including those claims of\nbeneficiaries under any deed of trust or mortgage, provided that such creditor,\nperson, or entity was made a party defendant.\n\t\tIn proceedings under this article, the character of the title acquired by the\npurchaser of such real estate at such sale shall be governed by the principles\nand rules applicable to the titles of purchases at judicial sales of real estate\ngenerally; however nothing herein shall be construed to affect any easements\nrecorded prior to the date of sale.\n\t\tThe former owner and his heirs, devisees, successors, or assigns of any real\nestate sold under this article shall be entitled to the surplus received from\nsuch sale in excess of the taxes, penalties, interest, reasonable attorney fees,\ncosts, and any liens chargeable thereon. The burden shall be on the claimant to\nprove such entitlement. If no claim for payment of the indebtedness secured by\nany lien chargeable thereon is made by an unknown beneficiary of such lien, or\nif no claim for such surplus is made by such former owner or his heirs,\ndevisees, successors, or assigns within two years after the date of confirmation\nof such sale, then such amount secured by the lien of the unknown beneficiary,\nsurplus, or both, as applicable, shall be paid by the clerk of the court in\nwhich such suit was instituted to the county, city, or town that received\nproceeds from the sale of the real estate. If a county and a town receive\nproceeds from the same sale, then such surplus shall be divided between the\ncounty and town pro rata based on the relative amount of proceeds received by\neach. The circuit court holding excess proceeds under this section may refer the\nmatter to a commissioner in chancery who shall examine and report to the court\nto whom such extra proceeds should be paid. Upon request of the former owner,\nhis heirs, devisees, successors, or assigns, or unknown beneficiary of any real\nestate sold under this article, and after a showing of a prior entitlement\nthereto, the governing body of any county, city, or town that has received such\nsurplus funds may grant relief, by ordinance, to such former owner, heir,\ndevisee, successor, assign, or unknown beneficiary and pay over such amount as\nthe governing body may deem appropriate to such former owner, heir, devisee,\nsuccessor, assign, or unknown beneficiary.\n\nHISTORY: Code 1950, \u00a7 58-1117.3; 1973, c. 467; 1984, c. 675; 1990, cc. 831,\n918; 1992, c. 854; 1993, cc. 51, 372; 1994, cc. 295, 884; 1996, c. 710; 1997, c.\n327; 1999, cc. 403, 869; 2000, c. 756; 2001, c. 37; 2004, c. 645; 2006, c. 616;\n2009, c. 682; 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}}