                                 CODE OF VIRGINIA

ADDITIONAL AUTHORITY TO SELL LAND FOR CERTAIN DELINQUENT SPECIAL TAXES OR
SPECIAL ASSESSMENTS (§ 58.1-3965.2)

In addition to the authority provided by subsection A of § 58.1-3965, a
locality may provide, as part of any ordinance adopted pursuant to Article 6 (§
15.2-5152 et seq.) of Chapter 51 of Title 15.2 (i) to create a community
development authority or (ii) to levy special taxes or special assessments on
real property within any district covered by the community development authority
or on abutting property within the district, that proceedings be instituted to
sell any such real property when any special tax or special assessment described
under subdivision A 3 or A 5 of § 15.2-5158 imposed on the property is
delinquent on the first anniversary of the date on which the tax or assessment
became due.
		No proceedings shall be instituted under this section to sell real property
that is a single family residence if the owner of the property is the resident
on such first anniversary date. No proceedings shall be instituted under this
section to sell an individual residential unit in a multi-unit structure or
building if the owner of the unit is the resident of the unit on such first
anniversary date.
		Proper notice in accordance with subsection A of § 58.1-3965 shall be
required, and the sale shall be made in accordance with law and subject to all
other applicable provisions of this article.

HISTORY: 2011, c. 324.