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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>55485</law_id><section_number>58.1-3959</section_number><catch_line>Petition to ascertain delinquent taxes; exoneration from lien</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>Any person interested in real estate may file a <span class="dictionary">petition</span> in the <span class="dictionary">circuit</span> <span class="dictionary">court</span> of the county or city wherein the assessment of taxes was made, for the purpose of having ascertained any and all delinquent taxes due upon such real estate or any delinquent taxes imposed under the authority of &#xA7;&#xA0;<a class="law" title="Counties and cities authorized to levy severance tax on gases" href="/58.1-3712/">58.1-3712</a>, <a class="law" title="Local gas road improvement and Virginia Coalfield Economic Development Authority tax" href="/58.1-3713/">58.1-3713</a>, <a class="law" title="Additional one percent tax on gas" href="/58.1-3713.4/">58.1-3713.4</a>, or <a class="law" title="Counties and cities authorized to levy severance license tax on the sale of coal" href="/58.1-3741/">58.1-3741</a>. A copy of the <span class="dictionary">petition</span> shall be served upon the county or city attorney, or if there is none, on the attorney for the Commonwealth at least ten days before the date upon which the <span class="dictionary">petition</span> specifies the <span class="dictionary">court</span> shall be asked to hear the <span class="dictionary">petition</span>. The <span class="dictionary">court</span> may refer the question to a <span class="dictionary">commissioner in chancery</span> for report thereon. The <span class="dictionary">court</span> shall enter final <span class="dictionary">judgment</span> determining what, if any, taxes are due upon the real estate, including any taxes covered by the <span class="dictionary">lien</span> described in &#xA7;&#xA0;<a class="law" title=" Lien on real estate and personal property of businesses severing coal" href="/58.1-3745/">58.1-3745</a>, mentioned in the <span class="dictionary">petition</span>. Upon the payment of any amount so ascertained by the <span class="dictionary">court</span>, and the costs of the proceeding, the land shall be held free and clear of any such tax <span class="dictionary">lien</span>. No <span class="dictionary">writ</span> tax shall be charged. The clerk shall be entitled to a fee of one dollar which, together with other costs, including such fee as the <span class="dictionary">court</span> may deem proper to allow the <span class="dictionary">commissioner in chancery</span>, shall be paid by the petitioner.</p></section></text><history>Code 1950, &#xA7; 58-1025; 1984, c. 675; 2001, c. 462; 2013, cc. 305, 618.</history><metadata></metadata></law>
