                                 CODE OF VIRGINIA

LIENS FOR TAXES DELINQUENT TWENTY YEARS OR MORE RELEASED; LANDS PURCHASED BY
COMMONWEALTH; PENDING SUITS (§ 58.1-3341)

No lien upon real estate for taxes and levies due and payable to the
Commonwealth or any political subdivision thereof which has been, or shall
hereafter become, delinquent for twenty or more years shall be enforced in any
proceeding at law or in equity and such lien shall be deemed to have expired and
to be barred and cancelled after such time. For purposes of this section, taxes
deferred pursuant to an ordinance enacted in conformity with Article 2 (§
58.1-3210 et seq.) or Article 2.1 (§ 58.1-3219 et seq.) of Chapter 32 of this
title shall not be considered &#8220;delinquent&#8221; during the pendency of
any period of deferral, and the lien upon real property for taxes and levies
shall remain valid for twenty years plus any period of deferral afforded
pursuant to such ordinance.
		The right, title and interest of the Commonwealth in and to all real estate
sold for taxes and levies which have been, or hereafter become, delinquent for
twenty or more years, when such real estate has been purchased by the
Commonwealth and not resold, is hereby unconditionally released unto and vested
by operation of law in the person or persons who owned the real estate at the
time the Commonwealth so acquired title or persons claiming, or to claim, by,
through or under them.
		No clerk shall make a tax deed conveying to any person any real estate sold
for delinquent taxes or levies which have been, or hereafter become, delinquent
for twenty or more years.

HISTORY: Code 1950, § 58-767; 1962, c. 93; 1984, c. 675; 1994, c. 209.