{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3969.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3969.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3969.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3969.html"}],"law_id":73466,"edition_id":1,"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","history":"Code 1950, \u00a7 58-1117.5; 1973, c. 467; 1984, c. 675; 1997, c. 724; 1999, c. 674; 2005, c. 885; 2006, c. 333; 2009, cc. 181, 551; 2012, c. 627; 2014, c. 34.","full_text":"The court shall have the option, for good cause shown after proper objection made by any party respondent, to refer the case to a commissioner in chancery for hearing and report, in which case, the order of reference shall be to a commissioner in chancery or special master other than the attorney (or any attorney practicing in the same firm as the attorney) employed to subject the real estate to the lien of any taxes. Upon (i) receipt of proper service of process on all parties defendant, a written real estate title certificate and the written report of a licensed real estate appraiser where there is no dispute as to title or value, (ii) the receipt of the report of the commissioner in chancery, or (iii) where the assessor for the locality files an affidavit with the court of value and the value is averred to not exceed $100,000, the court may appoint a special commissioner to sell the properties and execute the necessary deeds when a sale is found necessary or advisable. The court may designate the attorney employed by the governing body of the locality to bring the suit.\n\t\tThe sale price achieved at a public auction shall be prima facie, but rebuttable, evidence of the value of the property for purposes of the approval of the sale. If the attorney employed by the governing body of the locality be appointed a special commissioner to sell the land and execute the deed and he has already given the bond hereinabove mentioned, no additional bond shall be required of him as special commissioner unless the court regards the bond already given as insufficient in amount. No fee or commission shall be allowed or paid to any attorney for acting under the order of reference or as special commissioner, except as hereinafter provided, and the compensation contracted to be paid any such attorney by the governing body, whether the employment was on a salary, commission or other basis, shall be in full for all services rendered by him. The court shall allow as part of the costs, to be paid into the treasury of the locality, a reasonable sum to defray the cost of its attorneys and the expenses of publication and appraisal necessary for the purpose of instituting such suit and such fees and commissions, including fees for preparing and executing deeds, as would be allowed if the suit were an ordinary lien creditor’s suit. When the special commissioner is other than the attorney employed by the locality the court may allow him reasonable fees for selling the land and executing the deed, payable out of the proceeds of sale.\n\t\tIn any case in which the attorney representing the locality and the governing body thereof have failed to reach an agreement as to a salary or commission or other basis as compensation for the services of such attorney, the court in which any proceedings are brought under this article may allow from the proceeds of the sale of any such real estate such fee as the court shall deem reasonable and proper to the attorney representing any such locality in such proceeding.","order_by":null,"text":{"0":{"id":264367,"text":"The court shall have the option, for good cause shown after proper objection made by any party respondent, to refer the case to a commissioner in chancery for hearing and report, in which case, the order of reference shall be to a commissioner in chancery or special master other than the attorney (or any attorney practicing in the same firm as the attorney) employed to subject the real estate to the lien of any taxes. Upon (i) receipt of proper service of process on all parties defendant, a written real estate title certificate and the written report of a licensed real estate appraiser where there is no dispute as to title or value, (ii) the receipt of the report of the commissioner in chancery, or (iii) where the assessor for the locality files an affidavit with the court of value and the value is averred to not exceed $100,000, the court may appoint a special commissioner to sell the properties and execute the necessary deeds when a sale is found necessary or advisable. The court may designate the attorney employed by the governing body of the locality to bring the suit.\n\t\tThe sale price achieved at a public auction shall be prima facie, but rebuttable, evidence of the value of the property for purposes of the approval of the sale. If the attorney employed by the governing body of the locality be appointed a special commissioner to sell the land and execute the deed and he has already given the bond hereinabove mentioned, no additional bond shall be required of him as special commissioner unless the court regards the bond already given as insufficient in amount. No fee or commission shall be allowed or paid to any attorney for acting under the order of reference or as special commissioner, except as hereinafter provided, and the compensation contracted to be paid any such attorney by the governing body, whether the employment was on a salary, commission or other basis, shall be in full for all services rendered by him. The court shall allow as part of the costs, to be paid into the treasury of the locality, a reasonable sum to defray the cost of its attorneys and the expenses of publication and appraisal necessary for the purpose of instituting such suit and such fees and commissions, including fees for preparing and executing deeds, as would be allowed if the suit were an ordinary lien creditor’s suit. When the special commissioner is other than the attorney employed by the locality the court may allow him reasonable fees for selling the land and executing the deed, payable out of the proceeds of sale.\n\t\tIn any case in which the attorney representing the locality and the governing body thereof have failed to reach an agreement as to a salary or commission or other basis as compensation for the services of such attorney, the court in which any proceedings are brought under this article may allow from the proceeds of the sale of any such real estate such fee as the court shall deem reasonable and proper to the attorney representing any such locality in such proceeding.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3969\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 9 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 1997, chapter 724<\/a>; in 1999, chapter 674<\/a>; in 2005, chapter 885<\/a>; in 2006, chapter 333<\/a>; in 2009, chapters 181<\/a> and 551<\/a>; in 2012, chapter 627<\/a>; in 2014, chapter 34<\/a>.<\/p>","references":[{"id":60042,"section_number":"8.01-623","catch_line":"Injunction against decree subject to bill of review; limitations to bill of review","order_by":null,"url":"\/8.01-623\/"}],"refers_to":false,"permalink":{"id":258963,"object_type":"law","relational_id":73466,"identifier":"58.1-3969","token":"58.1\/III\/39\/4\/58.1-3969","url":"\/58.1-3969\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3969\/","token":"58.1\/III\/39\/4\/58.1-3969","dublin_core":{"Title":"Order of reference; appointment of special commissioner to make sale; costs; attorney fees","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3969","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The court<\/span> shall have the option, for good cause shown after proper objection made by any party<\/span> respondent, to refer the case to a commissioner in chancery<\/span> for hearing<\/span> and report, in which case, the order<\/span> of reference shall be to a commissioner in chancery<\/span> or special master other than the attorney (or any attorney practicing in the same firm as the attorney) employed to subject the real estate to the lien<\/span> of any taxes. Upon (i) receipt of proper service of process<\/span> on all parties defendant<\/span>, a written real estate title certificate and the written report of a licensed real estate appraiser where there is no dispute as to title or value, (ii) the receipt of the report of the commissioner in chancery<\/span>, or (iii) where the assessor for the locality files an affidavit<\/span> with the court<\/span> of value and the value is averred to not exceed $100,000, the court<\/span> may appoint a special commissioner to sell the properties and execute the necessary deeds when a sale is found necessary or advisable. The court<\/span> may designate the attorney employed by the governing body of the locality to bring the suit.\n\t\tThe sale price achieved at a public auction shall be prima facie, but rebuttable, evidence<\/span> of the value of the property for purposes of the approval of the sale. If the attorney employed by the governing body of the locality be appointed a special commissioner to sell the land and execute the deed and he has already given the bond<\/span> hereinabove mentioned, no additional bond<\/span> shall be required of him as special commissioner unless the court<\/span> regards the bond<\/span> already given as insufficient in amount. No fee or commission shall be allowed or paid to any attorney for acting under the order<\/span> of reference or as special commissioner, except as hereinafter provided, and the compensation contracted to be paid any such attorney by the governing body, whether the employment was on a salary, commission or other basis, shall be in full for all services rendered by him. The court<\/span> shall allow as part of the costs, to be paid into the treasury of the locality, a reasonable sum to defray the cost of its attorneys and the expenses of publication and appraisal necessary for the purpose of instituting such suit and such fees and commissions, including fees for preparing and executing deeds, as would be allowed if the suit were an ordinary lien<\/span> creditor<\/span>’s suit. When the special commissioner is other than the attorney employed by the locality the court<\/span> may allow him reasonable fees for selling the land and executing the deed, payable out of the proceeds of sale.\n\t\tIn any case in which the attorney representing the locality and the governing body thereof have failed to reach an agreement as to a salary or commission or other basis as compensation for the services of such attorney, the court<\/span> in which any proceedings are brought under this article may allow from the proceeds of the sale of any such real estate such fee as the court<\/span> shall deem reasonable and proper to the attorney representing any such locality in such proceeding.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nORDER OF REFERENCE; APPOINTMENT OF SPECIAL COMMISSIONER TO MAKE SALE; COSTS;\nATTORNEY FEES (\u00a7 58.1-3969)\n\nThe court shall have the option, for good cause shown after proper objection\nmade by any party respondent, to refer the case to a commissioner in chancery\nfor hearing and report, in which case, the order of reference shall be to a\ncommissioner in chancery or special master other than the attorney (or any\nattorney practicing in the same firm as the attorney) employed to subject the\nreal estate to the lien of any taxes. Upon (i) receipt of proper service of\nprocess on all parties defendant, a written real estate title certificate and\nthe written report of a licensed real estate appraiser where there is no dispute\nas to title or value, (ii) the receipt of the report of the commissioner in\nchancery, or (iii) where the assessor for the locality files an affidavit with\nthe court of value and the value is averred to not exceed $100,000, the court\nmay appoint a special commissioner to sell the properties and execute the\nnecessary deeds when a sale is found necessary or advisable. The court may\ndesignate the attorney employed by the governing body of the locality to bring\nthe suit.\n\t\tThe sale price achieved at a public auction shall be prima facie, but\nrebuttable, evidence of the value of the property for purposes of the approval\nof the sale. If the attorney employed by the governing body of the locality be\nappointed a special commissioner to sell the land and execute the deed and he\nhas already given the bond hereinabove mentioned, no additional bond shall be\nrequired of him as special commissioner unless the court regards the bond\nalready given as insufficient in amount. No fee or commission shall be allowed\nor paid to any attorney for acting under the order of reference or as special\ncommissioner, except as hereinafter provided, and the compensation contracted to\nbe paid any such attorney by the governing body, whether the employment was on a\nsalary, commission or other basis, shall be in full for all services rendered by\nhim. The court shall allow as part of the costs, to be paid into the treasury of\nthe locality, a reasonable sum to defray the cost of its attorneys and the\nexpenses of publication and appraisal necessary for the purpose of instituting\nsuch suit and such fees and commissions, including fees for preparing and\nexecuting deeds, as would be allowed if the suit were an ordinary lien\ncreditor’s suit. When the special commissioner is other than the attorney\nemployed by the locality the court may allow him reasonable fees for selling the\nland and executing the deed, payable out of the proceeds of sale.\n\t\tIn any case in which the attorney representing the locality and the governing\nbody thereof have failed to reach an agreement as to a salary or commission or\nother basis as compensation for the services of such attorney, the court in\nwhich any proceedings are brought under this article may allow from the proceeds\nof the sale of any such real estate such fee as the court shall deem reasonable\nand proper to the attorney representing any such locality in such proceeding.\n\nHISTORY: Code 1950, \u00a7 58-1117.5; 1973, c. 467; 1984, c. 675; 1997, c. 724;\n1999, c. 674; 2005, c. 885; 2006, c. 333; 2009, cc. 181, 551; 2012, c. 627;\n2014, c. 34.","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}}