Virginia Decodedhttps://vacode.org7256658.1-3968When two or more parcels may be covered by one complaint202517.1-249TaxationLocal TaxesEnforcement, Collection, Refunds, Remedies and Review of Local TaxesSale of Delinquent Tax Lands

In any proceeding under this article, two or more parcels of real estate may be covered by one complaint if they were assessed against or are owned by the same party or parties, or if they are assessed against and owned by different parties but each parcel is assessed at a value that does not exceed $100,000.

Code 1950, § 58-1117.4; 1973, c. 467; 1978, c. 54; 1984, c. 675; 1985, c. 60; 1991, c. 243; 2025, c. 267.