                                 CODE OF VIRGINIA

LEASE OF REAL ESTATE FOR COLLECTION OF TAXES (§ 58.1-3947)

Any real estate in the county, city or town belonging to the person or estate
assessed with taxes due on such real estate may be rented or leased by the
treasurer, sheriff, constable or collector, privately or at public outcry, after
due publication, in the discretion of such treasurer, sheriff, constable or
collector, either at the front door of the courthouse or on the premises or at
some public place in the community where the premises are situated, after giving
not less than fifteen days&#8217; notice by printed or written notices posted at
the front door of the courthouse and at three or more places in the neighborhood
of the real estate to be leased. Such leasing shall be for a term not exceeding
one year and for cash sufficient to pay the taxes due on the real estate so
rented and the costs and charges of advertising and leasing. When a lease is
effected, the treasurer, collector, sheriff or constable leasing such real
estate shall put the lessee in possession thereof and for such purpose shall
have like powers as those exercised by a sheriff acting under a writ of
possession or writ of eviction.

HISTORY: Code 1950, § 58-1003; 1971, Ex. Sess., c. 155; 1984, c. 675; 2019, cc.
180, 700.