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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>85203</law_id><section_number>58.1-3973</section_number><catch_line>Certain land purchased in name of Commonwealth to revert to owners, etc., subject to lien of delinquent taxes</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="4">Sale of Delinquent Tax Lands</unit></structure><text>
						<section><p>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city, or town in the name of the Commonwealth pursuant to &#xA7;&#xA7;&#xA0;58-1067 through 58-1072, which are hereby repealed, and not sold by the treasurer pursuant to such sections shall revert to the former owner, or his heirs, devisees, successors, and assigns, subject to the <span class="dictionary">lien</span> created by &#xA7;&#xA0;<a class="law" title="Lien on real estate for taxes and levies assessed thereon; responsibility of purchaser or trustee at sale; lien on rents" href="/58.1-3340/">58.1-3340</a>. The <span class="dictionary">liens</span> of such delinquent taxes shall continue to be recorded in the appropriate clerk&#x2019;s office or other office where such <span class="dictionary">liens</span> are customarily recorded.</p></section></text><history>Code 1950, &#xA7; 58-1117.9; 1973, c. 467; 1984, c. 675; 2025, c. 267.</history><metadata></metadata></law>
