                                 CODE OF VIRGINIA

WHEN LAND MAY BE SOLD FOR DELINQUENT TAXES; NOTICE OF SALE; OWNER&#8217;S RIGHT
OF REDEMPTION (§ 58.1-3965)

A. When any taxes on any real estate in a locality are delinquent on December 31
following the second anniversary of the date on which such taxes have become
due, or, in the case of real property upon which is situated (i) any structure
that has been condemned by the local building official pursuant to applicable
law or ordinance; (ii) any nuisance as that term is defined in &#xA7; 15.2-900;
(iii) any derelict building as that term is defined in &#xA7; 15.2-907.1; or
(iv) any property that has been declared to be blighted as that term is defined
in &#xA7; 36-49.1:1, the first anniversary of the date on which such taxes have
become due, such real estate may be sold for the purpose of collecting all
delinquent taxes on such property.
			However, in a qualifying locality, as defined in &#xA7; 58.1-3221.6, whenever
(a) taxes on any real estate in the locality are delinquent upon the expiration
of six months following the date on which such taxes became due and (b) the
locality has incurred abatement costs which remain unpaid upon the expiration of
six months following the date on which the abatement costs were first incurred,
real estate meeting the conditions described in clause (i), (ii), (iii), or (iv)
may be sold for the purpose of collecting all delinquent taxes and abatement
costs on such property. For the purposes of this section, &#8220;abatement
costs&#8221; means costs incurred by a locality that result from the conditions
described in clause (i), (ii), (iii), or (iv).
			Upon a finding by the court, on real estate with an assessed value of
$100,000 or less in any locality, that (1) any taxes on such real estate are
delinquent on December 31 following the first anniversary of the date on which
such taxes have become due or (2) there is a lien on such real estate pursuant
to &#xA7; 15.2-900, 15.2-906, 15.2-907, 15.2-907.1, 15.2-908.1, or 36-49.1:1,
which lien remains unpaid on December 31 following the first anniversary of the
date on which such lien was recorded, the property shall be deemed subject to
sale by public auction pursuant to proper notice under this subsection.
			The officer charged with the duty of collecting taxes for the locality
wherein the real property lies shall, at least 30 days prior to instituting any
judicial proceeding pursuant to this section, send a notice to (A) the last
known address of the property owner as such owner and address appear in the
records of the treasurer and (B) the property address if the property address is
different from the owner&#8217;s address and if the real estate is listed with
the post office by a numbered and named street address. Such notice shall advise
the taxpayer that the taxpayer may request the treasurer to enter into a payment
agreement to permit the payment of the delinquent taxes, interest, and penalties
over a period not to exceed 72 months in accordance with the provisions of
subsection C. Such officer shall also cause to be published at least once a list
of real estate which will be offered for sale under the provisions of this
article in a newspaper of general circulation in the locality, at least 30 days
prior to the date on which judicial proceedings under the provisions of this
article are to be commenced.
			The pro rata cost of such publication shall become a part of the tax and
together with all other costs, including reasonable attorney fees set by the
court and the costs of any title examination conducted in order to comply with
the notice requirements imposed by this section, shall be collected if payment
is made by the owner in redemption of the real property described therein
whether or not court proceedings have been initiated. A notice substantially in
the following form shall be sufficient:
			Notice
			Judicial Sale of Real Property
			On ____ (date) proceedings will be commenced under the authority of &#xA7;
58.1-3965 et seq. of the Code of Virginia to sell the following parcels for
payment of delinquent taxes:
			(description of properties)

B. The owner of any property listed may redeem it at any time before the date of
the sale by paying all accumulated taxes, penalties, reasonable attorney fees,
interest and costs thereon, including the pro rata cost of publication
hereunder. Partial payment of delinquent taxes, penalties, reasonable attorney
fees, interest, or costs shall not be sufficient to redeem the property and
shall not operate to suspend, invalidate, or make moot any action for judicial
sale brought pursuant to this article.

C. Notwithstanding the provisions of subsection B and of &#xA7; 58.1-3954, the
treasurer or other officer responsible for collecting taxes may suspend any
action for sale of the property commenced pursuant to this article (i) upon
entering into an agreement with the owner of the real property for the payment
of all delinquent amounts in installments over a period that is reasonable under
the circumstances, but that in no event shall exceed 72 months, or (ii) upon
written notice by an individual, not a party to the action, asserting ownership
rights in the property that is the subject of the action arising by virtue of
testate or intestate succession, to the treasurer or other officer responsible
for collecting taxes. The treasurer or other officer responsible for collecting
taxes shall promptly advise the court of such claim and seek leave to add the
individual asserting the claim as a party in the action. If the court determines
that the individual asserting the claim possesses an ownership interest in the
property that is the subject of the action, such individual may, within 30 days
of the court&#8217;s finding, enter into an agreement with the treasurer or
other official responsible for collecting taxes for the payment of all
delinquent amounts in installments over a period that is reasonable under the
circumstances, but that in no event shall exceed 72 months. Any agreement under
this subsection shall provide for the payment of current tax obligations as they
come due, which payments shall be credited to current tax obligations
notwithstanding the provisions of &#xA7; 58.1-3913 and shall be secured by the
lien of the locality pursuant to &#xA7; 58.1-3340.

D. During the pendency of any installment agreement permitted under subsection
C, any proceeding for a sale previously commenced shall not abate, but shall be
continued on the docket of the court in which such action is pending. It shall
be the duty of the treasurer or other officer responsible for collecting taxes
to promptly notify the clerk of such court when obligations arising under such
an installment agreement have been fully satisfied. Upon the receipt of such
notice, the clerk shall cause the action to be stricken from the docket.

E. In the event the owner of the property or other responsible person defaults
upon obligations arising under an installment agreement permitted by subsection
C, or during the term of any installment agreement, defaults on any current
obligation as it becomes due, such agreement shall be voidable by the treasurer
or other officer responsible for collecting taxes upon 15 days&#8217; written
notice to the signatories of such agreement irrespective of the amount remaining
due. Any action for the sale previously commenced pursuant to this article may
proceed without any requirement that the notice or advertisement required by
subsection A, which had previously been made with respect to such property, be
repeated. No owner of property which has been the subject of a defaulted
installment agreement shall be eligible to enter into a second installment
agreement with respect to the same property within three years of such default.

F. Any corporate, partnership or limited liability officer, as those terms are
defined in &#xA7; 58.1-1813, who willfully fails to pay any tax being enforced
by this section, shall, in addition to other penalties provided by law, be
liable to a penalty of the amount of the tax not paid, to be assessed and
collected in the same manner as such taxes are assessed and collected.

G. During the pendency of the action, the circuit court in which the action is
pending may, on its own motion or on the motion of any party, refer the parties
to a dispute resolution proceeding pursuant to the provisions of Chapter 20.2
(&#xA7; 8.01-576.4 et seq.) of Title 8.01.

H. In any case in which real estate subject to delinquent taxes is situated in
two or more jurisdictions, a suit to sell the entirety of the real estate
pursuant to this article may be brought in a single jurisdiction provided that
(i) taxes are delinquent in all jurisdictions for periods not less than the
minimum applicable periods set forth in subsection A and (ii) the treasurer of
each jurisdiction within which the property is situated consents to the suit.
			The suit shall identify the taxes, penalties, interest, and other charges due
in each jurisdiction. The publications and notices required pursuant to this
section shall identify each of the jurisdictions in which the property is
situated. Upon sale of the property, the order confirming the sale shall provide
for the payment of taxes, penalties, interest, and other charges to each
jurisdiction, and copies of the order confirming the sale and the deed conveying
the property to the purchaser shall be recorded among the land records of the
clerk&#8217;s office of the circuit court for each jurisdiction within which the
property that is the subject of the suit is situated. No final order confirming
sale shall be entered sooner than 90 days following the provision of notice to
parties in accordance with subsection A or, if later, 90 days following the
receipt of notice by the treasurer or other official responsible for collecting
taxes from an individual, not previously made a party to the action, in
accordance with clause (ii) of subsection C.

HISTORY: Code 1950, § 58-1117.1; 1973, c. 467; 1982, c. 669; 1983, cc. 37, 345;
1984, c. 675; 1988, c. 306; 1994, c. 884; 1995, c. 547; 1996, cc. 323, 710;
1997, c. 724; 1999, c. 674; 2002, c. 64; 2003, c. 168; 2004, c. 968; 2009, cc.
181, 551; 2013, c. 334; 2015, c. 50; 2020, c. 1213; 2021, Sp. Sess. I, c. 116;
2023, c. 292; 2025, c. 267.