                                 CODE OF VIRGINIA

PETITION TO ASCERTAIN DELINQUENT TAXES; EXONERATION FROM LIEN (§ 58.1-3959)

Any person interested in real estate may file a petition in the circuit court of
the county or city wherein the assessment of taxes was made, for the purpose of
having ascertained any and all delinquent taxes due upon such real estate or any
delinquent taxes imposed under the authority of § 58.1-3712, 58.1-3713,
58.1-3713.4, or 58.1-3741. A copy of the petition shall be served upon the
county or city attorney, or if there is none, on the attorney for the
Commonwealth at least ten days before the date upon which the petition specifies
the court shall be asked to hear the petition. The court may refer the question
to a commissioner in chancery for report thereon. The court shall enter final
judgment determining what, if any, taxes are due upon the real estate, including
any taxes covered by the lien described in § 58.1-3745, mentioned in the
petition. Upon the payment of any amount so ascertained by the court, and the
costs of the proceeding, the land shall be held free and clear of any such tax
lien. No writ tax shall be charged. The clerk shall be entitled to a fee of one
dollar which, together with other costs, including such fee as the court may
deem proper to allow the commissioner in chancery, shall be paid by the
petitioner.

HISTORY: Code 1950, § 58-1025; 1984, c. 675; 2001, c. 462; 2013, cc. 305, 618.