§ 58.1-3960. Validation of certain tax deeds made under repealed § 58-1052 or § 58-1091
All deeds heretofore made by a clerk of court to a purchaser under the provisions of repealed § 58-1052 or § 58-1091 of the Code of Virginia, which deeds have been recorded for fifteen years or more in the clerk’s office of the county or city wherein the land conveyed thereby is located, are hereby […]
§ 58.1-3961. Assessment not invalid unless rights prejudiced by error
No assessment of property, other than real property, shall be invalid because of any error, omission or irregularity by the commissioner of the revenue or other assessing officer in charging such property in the personal property or other tax book, unless it is shown by the person contesting any such assessment that such error, omission […]
§ 58.1-3962. Reserved
Reserved.
§ 58.1-3965. When land may be sold for delinquent taxes; notice of sale; owner’s right of redemption
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 […]
§ 58.1-3957. Payments to attorneys or others for collection
A. Whenever the services of any attorney employed to collect taxes which are a lien on real estate result in the collection of any such tax, such attorney may be compensated for his services whether or not any suit is instituted for the collection of the tax or the sale of the real estate. B. […]
§ 58.1-3958. Payment of administrative costs, etc.
The governing body of any county, city or town may impose, upon each person chargeable with delinquent taxes or other delinquent charges, fees to cover the administrative costs and reasonable attorney’s or collection agency’s fees actually contracted for. The attorney’s or collection agency’s fees shall not exceed 20 percent of the taxes or other charges […]
§ 58.1-3959. Petition to ascertain delinquent taxes; exoneration from lien
Any person interested in real estate may file a petition in the circuit court of the county or city wherein the assessment of taxes was made, for the purpose of having ascertained any and all delinquent taxes due upon such real estate or any delinquent taxes imposed under the authority of § 58.1-3712, 58.1-3713, 58.1-3713.4, […]
§ 58.1-3954. Procedure in such suits
Such proceedings shall be instituted and conducted in the name of the county, city, or town in which such taxes are assessed, at the direction of the governing body of the county, city or town, by such attorney as the governing body may employ or retain for the purpose. Code 1950, § 58-1016; 1954, c. […]
§ 58.1-3955. Judgment or decree; effect thereof; enforcement
In any proceeding under § 58.1-3953 the court shall have the power to determine the proper taxes, penalties and interest with which upon a correct assessment the taxpayer is chargeable for any year or years not barred by the statute of limitations at the time the proceedings were instituted, and order payment thereof. If any […]
§ 58.1-3956. Collection in foreign jurisdiction
When after the rendition of such a judgment or decree against a defendant it seems to the attorney for the county, city or town having charge thereof that there may not be found within the Commonwealth sufficient property of the defendant out of which the same may be enforced, but that the same could be […]