                                 CODE OF VIRGINIA

HOW LIENS TO BE RECORDED; RELEASE OF LIENS (§ 58.1-3930)

Liens of delinquent real estate taxes and all liens described under § 58.1-3745
shall be recorded in the office of the treasurer in a book or an approved
visible card system to be kept for the purpose and indexed in the names of the
persons against whom the taxes on real estate are assessed, or in a computer
system approved by the Auditor of Public Accounts. Any officer collecting any
such taxes unless otherwise specifically provided by law, shall forthwith
transmit such payment to the treasurer, who shall give his receipt therefor and
record the payment, thereby releasing the lien. Where such list is kept in a
visible card index file, the treasurer may, at the time of entry of the records
of payment, remove from the file the cards on which such payments have been
noted; and such cards may, on certification by the Auditor of Public Accounts
that the same are no longer needed for audit, be destroyed.

HISTORY: Code 1950, § 58-985; 1962, c. 137; 1977, c. 268; 1980, c. 263; 1983,
c. 90; 1984, c. 675; 1985, c. 131; 2001, c. 462; 2013, cc. 305, 618.