{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3970.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3970.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3970.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3970.2.html"}],"law_id":61813,"edition_id":1,"section_id":61813,"structure_id":14915,"section_number":"58.1-3970.2","catch_line":"When delinquent taxes may be deemed paid in full","history":"2015, c. 498; 2016, cc. 159, 383.","full_text":"A\n\nFor purposes of this section, “tax delinquent property” means any real property for which real property taxes 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 pursuant to § 36-49.1:1, for which real property taxes are delinquent on the first anniversary of the date on which such taxes have become due.B\n\nAny county, city, or town may deem paid in full all accumulated taxes, penalties, interest, and other costs on any tax delinquent property and notify credit reporting agencies that such amounts are deemed paid in full, in exchange for conveyance of the property by the owner to a land bank entity created pursuant to Chapter 75 (§ 15.2-7500 et seq.) of Title 15.2 or an organization that has been granted tax-exempt status under § 501(c)(3) or 501(c)(4) of the Internal Revenue Code and that builds, renovates, or revitalizes affordable housing for low-income families.","order_by":null,"text":{"0":{"id":225736,"text":"For purposes of this section, “tax delinquent property” means any real property for which real property taxes 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 pursuant to § 36-49.1:1, for which real property taxes are delinquent on the first anniversary of the date on which such taxes have become due.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":225737,"text":"Any county, city, or town may deem paid in full all accumulated taxes, penalties, interest, and other costs on any tax delinquent property and notify credit reporting agencies that such amounts are deemed paid in full, in exchange for conveyance of the property by the owner to a land bank entity created pursuant to Chapter 75 (§ 15.2-7500 et seq.) of Title 15.2 or an organization that has been granted tax-exempt status under § 501(c)(3) or 501(c)(4) of the Internal Revenue Code and that builds, renovates, or revitalizes affordable housing for low-income families.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3970.2\/","history_text":"

This law was first created in 2015. The record of its establishment is cataloged in chapter 498<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. 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. That modification is as follows: in 2016, chapters 159<\/a> and 383<\/a>.<\/p>","references":false,"refers_to":[{"id":58584,"section_number":"15.2-7500","catch_line":"Definitions","order_by":null,"url":"\/15.2-7500\/"},{"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":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":79608,"section_number":"36-49.1:1","catch_line":"Spot blight abatement authorized; procedure","order_by":null,"url":"\/36-49.1_1\/"}],"permalink":{"id":258975,"object_type":"law","relational_id":61813,"identifier":"58.1-3970.2","token":"58.1\/III\/39\/4\/58.1-3970.2","url":"\/58.1-3970.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3970.2\/","token":"58.1\/III\/39\/4\/58.1-3970.2","dublin_core":{"Title":"When delinquent taxes may be deemed paid in full","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3970.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> For purposes of this section, “tax delinquent property<\/span>” means any real property for which real property taxes 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 pursuant to § 36-49.1:1<\/a>, for which real property taxes are delinquent on the first anniversary of the date on which such taxes have become due. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any county, city, or town may deem paid in full all accumulated taxes, penalties, interest, and other costs on any tax delinquent property<\/span> and notify credit reporting agencies that such amounts are deemed paid in full, in exchange for conveyance of the property by the owner to a land bank entity created pursuant to Chapter 75 (§ 15.2-7500<\/a> et seq.) of Title 15.2 or an organization that has been granted tax-exempt status under § 501(c)(3) or 501(c)(4) of the Internal Revenue Code and that builds, renovates, or revitalizes affordable housing for low-income families. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nWHEN DELINQUENT TAXES MAY BE DEEMED PAID IN FULL (\u00a7 58.1-3970.2)\n\nA. For purposes of this section, “tax delinquent property” means any\nreal property for which real property taxes are delinquent on December 31\nfollowing the second anniversary of the date on which such taxes have become due\nor, in the case of real property upon which is situated (i) any structure that\nhas been condemned by the local building official pursuant to applicable law or\nordinance, (ii) any nuisance as that term is defined in § 15.2-900, (iii)\nany derelict building as that term is defined in § 15.2-907.1, or (iv) any\nproperty that has been declared to be blighted pursuant to § 36-49.1:1, for\nwhich real property taxes are delinquent on the first anniversary of the date on\nwhich such taxes have become due.\n\nB. Any county, city, or town may deem paid in full all accumulated taxes,\npenalties, interest, and other costs on any tax delinquent property and notify\ncredit reporting agencies that such amounts are deemed paid in full, in exchange\nfor conveyance of the property by the owner to a land bank entity created\npursuant to Chapter 75 (§ 15.2-7500 et seq.) of Title 15.2 or an\norganization that has been granted tax-exempt status under § 501(c)(3) or\n501(c)(4) of the Internal Revenue Code and that builds, renovates, or\nrevitalizes affordable housing for low-income families.\n\nHISTORY: 2015, c. 498; 2016, cc. 159, 383.","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}}