{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3971.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3971.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3971.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3971.html"}],"law_id":64041,"edition_id":1,"section_id":64041,"structure_id":14915,"section_number":"58.1-3971","catch_line":"Property improperly placed on delinquent land books","history":"Code 1950, \u00a7 58-1117.7; 1973, c. 467; 1983, c. 255; 1984, c. 675; 1994, c. 540; 2012, c. 627.","full_text":"A\n\nThe attorney shall periodically report to the governing body employing him every parcel of real estate which he ascertains to be improperly placed on the delinquent land books and the governing body, upon satisfying itself of the correctness of the report, or correcting it to conform to the facts, shall certify the information to the treasurer who shall mark his delinquent land book accordingly. The attorney shall make the same report to the commissioner of the revenue and request that the commissioner of the revenue correct the assessment of such property pursuant to § 58.1-3981, and the attorney shall, to the extent necessary if the correction is not or cannot be made pursuant to § 58.1-3981, move the court to enter an order correcting such assessment accordingly.B\n\nIf any parcel which is improperly placed on the delinquent land books is sold under the provisions of this article, the purchaser shall be entitled to a refund of the entire amount he paid for such parcel. The governing body shall reimburse the court or the appropriate party for costs and fees allowed out of such payment.","order_by":null,"text":{"0":{"id":233213,"text":"The attorney shall periodically report to the governing body employing him every parcel of real estate which he ascertains to be improperly placed on the delinquent land books and the governing body, upon satisfying itself of the correctness of the report, or correcting it to conform to the facts, shall certify the information to the treasurer who shall mark his delinquent land book accordingly. The attorney shall make the same report to the commissioner of the revenue and request that the commissioner of the revenue correct the assessment of such property pursuant to § 58.1-3981, and the attorney shall, to the extent necessary if the correction is not or cannot be made pursuant to § 58.1-3981, move the court to enter an order correcting such assessment accordingly.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":233214,"text":"If any parcel which is improperly placed on the delinquent land books is sold under the provisions of this article, the purchaser shall be entitled to a refund of the entire amount he paid for such parcel. The governing body shall reimburse the court or the appropriate party for costs and fees allowed out of such payment.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3971\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1983, chapter 255; in 1984, chapter 675; in 1994, chapter 540<\/a>; in 2012, chapter 627<\/a>.<\/p>","references":false,"refers_to":[{"id":60797,"section_number":"58.1-3981","catch_line":"Correction by commissioner or other official performing his duties","order_by":null,"url":"\/58.1-3981\/"}],"permalink":{"id":258979,"object_type":"law","relational_id":64041,"identifier":"58.1-3971","token":"58.1\/III\/39\/4\/58.1-3971","url":"\/58.1-3971\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3971\/","token":"58.1\/III\/39\/4\/58.1-3971","dublin_core":{"Title":"Property improperly placed on delinquent land books","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3971","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The attorney shall periodically report to the governing body employing him every parcel of real estate which he ascertains to be improperly placed on the delinquent land books and the governing body, upon satisfying itself of the correctness of the report, or correcting it to conform to the facts<\/span>, shall certify the information to the treasurer who shall mark his delinquent land book accordingly. The attorney shall make the same report to the commissioner of the revenue and request that the commissioner of the revenue correct the assessment of such property pursuant to § 58.1-3981<\/a>, and the attorney shall, to the extent necessary if the correction is not or cannot be made pursuant to § 58.1-3981<\/a>, move the court<\/span> to enter an order<\/span> correcting such assessment accordingly. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If any parcel which is improperly placed on the delinquent land books is sold under the provisions of this article, the purchaser shall be entitled to a refund of the entire amount he paid for such parcel. The governing body shall reimburse the court<\/span> or the appropriate party<\/span> for costs and fees allowed out of such payment. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPROPERTY IMPROPERLY PLACED ON DELINQUENT LAND BOOKS (\u00a7 58.1-3971)\n\nA. The attorney shall periodically report to the governing body employing him\nevery parcel of real estate which he ascertains to be improperly placed on the\ndelinquent land books and the governing body, upon satisfying itself of the\ncorrectness of the report, or correcting it to conform to the facts, shall\ncertify the information to the treasurer who shall mark his delinquent land book\naccordingly. The attorney shall make the same report to the commissioner of the\nrevenue and request that the commissioner of the revenue correct the assessment\nof such property pursuant to § 58.1-3981, and the attorney shall, to the\nextent necessary if the correction is not or cannot be made pursuant to §\n58.1-3981, move the court to enter an order correcting such assessment\naccordingly.\n\nB. If any parcel which is improperly placed on the delinquent land books is sold\nunder the provisions of this article, the purchaser shall be entitled to a\nrefund of the entire amount he paid for such parcel. The governing body shall\nreimburse the court or the appropriate party for costs and fees allowed out of\nsuch payment.\n\nHISTORY: Code 1950, \u00a7 58-1117.7; 1973, c. 467; 1983, c. 255; 1984, c. 675;\n1994, c. 540; 2012, c. 627.","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}}