                                 CODE OF VIRGINIA

SALES OF LAND WHEN PURCHASE PRICE INSUFFICIENT TO PAY TAXES, ETC (§ 8.01-98)

In any proceedings for the sale of real estate or to subject real estate to the
payment of debts, it appears to the court that the real estate cannot be sold
for enough to pay off the liens of taxes, levies, and assessments returned
delinquent against it, and it further appears that the purchase price offered is
adequate and reasonable, such sale shall be confirmed, and the court shall
decree the payment and distribution of the proceeds of such sale pro rata to the
taxes, levies, and assessments due the Commonwealth or any political subdivision
thereof, after having first deducted the cost of such proceedings in court. Such
decree shall be certified to the treasurer who has charge of the delinquent tax
books, and such treasurer shall cause the lien of such taxes, levies, and
assessments to be marked satisfied upon the list of delinquent lands regardless
of whether the same shall have been paid in full.

HISTORY: Code 1950, § 8-657; 1977, c. 617; 2020, c. 644.