                                 CODE OF VIRGINIA

RELEASE OF LIEN ON PORTION OF REAL ESTATE UPON PAYMENT OF TAXES (§ 58.1-3226.1)

The local governing body of any county, city or town may adopt an ordinance
providing that when an individual purchases or acquires a portion of a tract of
real estate, the individual or treasurer may apply to the commissioner of the
revenue, or the real estate assessor of the county, city or town in which the
real estate is located to determine the amount of any tax or assessment that is
properly chargeable against such portion of real estate. The treasurer shall
release such portion of real estate from any lien for delinquent taxes, upon
receipt of payment for the total amount of taxes and penalty and interest due on
such portion of real estate.

HISTORY: 1987, c. 245; 1988, c. 277.