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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>64647</law_id><section_number>58.1-3974</section_number><catch_line>Redemption of land by owner; lien for taxes paid</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>Any owner of the real estate described in any notice published pursuant to &#xA7;&#xA0;<a class="law" title="When land may be sold for delinquent taxes; notice of sale; owner's right of redemption" href="/58.1-3965/">58.1-3965</a> or any complaint filed pursuant to this article, or his heirs, devisees, successors, and assigns, shall have the right to redeem such real estate prior to the date set for a judicial sale thereof by paying into <span class="dictionary">court</span> all taxes, penalties, and interest due with respect to such real estate, including any outstanding taxes, penalties, and interest owed to a town or other concurrent taxing entity, together with all costs including costs of publication and a reasonable attorney fee set by the <span class="dictionary">court</span>. Any person who has paid any taxes on such real estate shall have a <span class="dictionary">lien</span> thereon for any taxes paid, plus interest at the rate of six percent per year.</p></section></text><history>Code 1950, &#xA7; 58-1117.10; 1973, c. 467; 1983, c. 345; 1984, c. 675; 2012, c. 627; 2025, c. 267.</history><metadata></metadata></law>
