{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3973.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3973.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3973.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3973.html"}],"law_id":85203,"edition_id":1,"section_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","history":"Code 1950, \u00a7 58-1117.9; 1973, c. 467; 1984, c. 675; 2025, c. 267.","full_text":"On June 1, 1973, the title to any real estate purchased by the treasurer of any county, city, or town in the name of the Commonwealth pursuant to \u00a7\u00a7 58-1067 through 58-1072, which are hereby repealed, and not sold by the treasurer pursuant to such sections shall revert to the former owner, or his heirs, devisees, successors, and assigns, subject to the lien created by \u00a7 58.1-3340. The liens of such delinquent taxes shall continue to be recorded in the appropriate clerk’s office or other office where such liens are customarily recorded.","order_by":null,"text":{"0":{"id":305364,"text":"On June 1, 1973, the title to any real estate purchased by the treasurer of any county, city, or town in the name of the Commonwealth pursuant to \u00a7\u00a7 58-1067 through 58-1072, which are hereby repealed, and not sold by the treasurer pursuant to such sections shall revert to the former owner, or his heirs, devisees, successors, and assigns, subject to the lien created by \u00a7 58.1-3340. The liens of such delinquent taxes shall continue to be recorded in the appropriate clerk’s office or other office where such liens are customarily recorded.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3973\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 2025, chapter 267<\/a>.<\/p>","references":false,"refers_to":[{"id":61191,"section_number":"58.1-3340","catch_line":"Lien on real estate for taxes and levies assessed thereon; responsibility of purchaser or trustee at sale; lien on rents","order_by":null,"url":"\/58.1-3340\/"}],"permalink":{"id":258987,"object_type":"law","relational_id":85203,"identifier":"58.1-3973","token":"58.1\/III\/39\/4\/58.1-3973","url":"\/58.1-3973\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3973\/","token":"58.1\/III\/39\/4\/58.1-3973","dublin_core":{"Title":"Certain land purchased in name of Commonwealth to revert to owners, etc., subject to lien of delinquent taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3973","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

On June 1, 1973, the title to any real estate purchased by the treasurer of any county, city, or town in the name of the Commonwealth pursuant to \u00a7\u00a7 58-1067 through 58-1072, which are hereby repealed, and not sold by the treasurer pursuant to such sections shall revert to the former owner, or his heirs, devisees, successors, and assigns, subject to the lien<\/span> created by \u00a7 58.1-3340<\/a>. The liens<\/span> of such delinquent taxes shall continue to be recorded in the appropriate clerk’s office or other office where such liens<\/span> are customarily recorded.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCERTAIN LAND PURCHASED IN NAME OF COMMONWEALTH TO REVERT TO OWNERS, ETC.,\nSUBJECT TO LIEN OF DELINQUENT TAXES (\u00a7 58.1-3973)\n\nOn June 1, 1973, the title to any real estate purchased by the treasurer of any\ncounty, city, or town in the name of the Commonwealth pursuant to \u00a7\u00a7 58-1067\nthrough 58-1072, which are hereby repealed, and not sold by the treasurer\npursuant to such sections shall revert to the former owner, or his heirs,\ndevisees, successors, and assigns, subject to the lien created by \u00a7 58.1-3340.\nThe liens of such delinquent taxes shall continue to be recorded in the\nappropriate clerk’s office or other office where such liens are\ncustomarily recorded.\n\nHISTORY: Code 1950, \u00a7 58-1117.9; 1973, c. 467; 1984, c. 675; 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}}