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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>74901</law_id><section_number>58.1-3970</section_number><catch_line>County, city, etc., may be purchaser</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>15.2-958.1</reference></referred_to_by><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="4">Sale of Delinquent Tax Lands</unit></structure><text>
						<section><p>The county, city or town may be a purchaser at any sale held under this article or under any other provision of <span class="dictionary">law</span> for the enforcement of tax <span class="dictionary">liens</span>.</p></section></text><history>Code 1950, &#xA7; 58-1117.6; 1973, c. 467; 1984, c. 675.</history><metadata></metadata></law>
