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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE III. Local Taxes |
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CHAPTER 39. Enforcement, Collection, Refunds, Remedies and Review of Local Taxes |
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ARTICLE 4. Bill in Equity for Sale of Delinquent Tax Lands |
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SECTION 58.1-3965.1. Additional authority to sell land for delinquent taxes |
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In addition to the authority provided by subsection A of § 58.1-3965 , a city may also, by ordinance, institute proceedings to sell in accordance with law any real estate when 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 provided proper notice is given in accordance with subsection A of § 58.1-3965 . 2000, c. 58.1-3965 . |