{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3968.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3968.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3968.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3968.html"}],"law_id":72566,"edition_id":1,"section_id":72566,"structure_id":14915,"section_number":"58.1-3968","catch_line":"When two or more parcels may be covered by one complaint","history":"Code 1950, \u00a7 58-1117.4; 1973, c. 467; 1978, c. 54; 1984, c. 675; 1985, c. 60; 1991, c. 243; 2025, c. 267.","full_text":"In any proceeding under this article, two or more parcels of real estate may be covered by one complaint if they were assessed against or are owned by the same party or parties, or if they are assessed against and owned by different parties but each parcel is assessed at a value that does not exceed $100,000.","order_by":null,"text":{"0":{"id":261291,"text":"In any proceeding under this article, two or more parcels of real estate may be covered by one complaint if they were assessed against or are owned by the same party or parties, or if they are assessed against and owned by different parties but each parcel is assessed at a value that does not exceed $100,000.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3968\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 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 1978, chapter 54; in 1984, chapter 675; in 1985, chapter 60; in 1991, chapter 243; in 2025, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?251+ful+CHAP0267\">267<\/a>.<\/p>","references":[{"id":64098,"section_number":"17.1-249","catch_line":"General indexes for clerks' offices; daily index","order_by":null,"url":"\/17.1-249\/"}],"refers_to":false,"permalink":{"id":258959,"object_type":"law","relational_id":72566,"identifier":"58.1-3968","token":"58.1\/III\/39\/4\/58.1-3968","url":"\/58.1-3968\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3968\/","token":"58.1\/III\/39\/4\/58.1-3968","dublin_core":{"Title":"When two or more parcels may be covered by one complaint","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3968","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>In any proceeding under this article, two or more parcels of real estate may be covered by one complaint if they were assessed against or are owned by the same <span class=\"dictionary\">party<\/span> or parties, or if they are assessed against and owned by different parties but each parcel is assessed at a value that does not exceed $100,000.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nWHEN TWO OR MORE PARCELS MAY BE COVERED BY ONE COMPLAINT (\u00a7 58.1-3968)\n\nIn any proceeding under this article, two or more parcels of real estate may be\ncovered by one complaint if they were assessed against or are owned by the same\nparty or parties, or if they are assessed against and owned by different parties\nbut each parcel is assessed at a value that does not exceed $100,000.\n\nHISTORY: Code 1950, \u00a7 58-1117.4; 1973, c. 467; 1978, c. 54; 1984, c. 675; 1985,\nc. 60; 1991, c. 243; 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}}