                                 CODE OF VIRGINIA

REMOVAL OF PARCELS FROM PROGRAM IF TAXES DELINQUENT (§ 58.1-3235)

A. If on April 1 of any year the taxes for any prior year on any parcel of real
property that has a special assessment as provided for in this article are
delinquent, the appropriate county, city, or town treasurer shall forthwith send
notice of that fact and the general provisions of this section to the property
owner by first-class mail. If, after the notice has been sent, such delinquent
taxes remain unpaid on June 1, the treasurer shall notify the appropriate
commissioner of the revenue who shall remove such parcel from the land use
program. Such removal shall become effective for the current tax year.

B. Notwithstanding the provisions of subsection A, a locality may, by ordinance,
provide that if such delinquent taxes are paid no later than December 31, such
parcel shall not be removed from the land use program.

C. No parcel of real property shall be removed from the land use program for
delinquent taxes if (i) the taxes become delinquent during a state of emergency
declared by the Governor pursuant to subdivision (7) of &#xA7; 44-146.17; (ii)
the treasurer determines that the disaster giving rise to the state of emergency
has caused hardship for the taxpayer; and (iii) the delinquent taxes are paid no
later than 90 days after the deadline provided in subsection A or B, as
applicable.

HISTORY: Code 1950, § 58-769.8:1; 1980, c. 508; 1984, c. 675; 1994, c. 199;
2022, c. 663.