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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>72853</law_id><section_number>58.1-3948</section_number><catch_line>Notice to tenant prior to such leasing</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="39">Enforcement, Collection, Refunds, Remedies and Review of Local Taxes</unit><unit label="article" level="4" order_by="1" identifier="3">Collection by Distress, Suit, Lien, Etc</unit></structure><text>
						<section><p>When real estate is advertised for leasing for the taxes and there is any tenant in <span class="dictionary">possession</span> of the property so advertised, then the treasurer, sheriff, constable, collector or other collecting officer making the lease shall serve upon such tenant, at least fifteen days prior to the day of leasing, a copy of the notice of leasing. This service shall be in conformity with &#xA7;&#xA7;&#xA0;<a class="law" title="Definition of certain terms used in this chapter; process, return, statutory agent" href="/8.01-285/">8.01-285</a> through <a class="law" title="Territorial limits within which sheriff may serve process in his official capacity; process appearing to be duly served" href="/8.01-295/">8.01-295</a>.</p></section></text><history>Code 1950, &#xA7; 58-1004; 1971, Ex. Sess., c. 155; 1984, c. 675.</history><metadata></metadata></law>
