Virginia § 58.1-3973 Certain land purchased in name of Commonwealth to revert to owners, etc., subject to lien of delinquent taxes

Virginia Statutes

§ 58.1-3973 — Certain land purchased in name of Commonwealth to revert to owners, etc., subject to lien of delinquent taxes

Virginia § 58.1-3973

JurisdictionVirginia

Title 58.1Taxation

Subtitle IIILocal Taxes

Ch. 39Enforcement, Collection, Refunds, Remedies and Review of Local Taxes

Art. 4Sale of Delinquent Tax Lands

This text of Virginia § 58.1-3973 (Certain land purchased in name of Commonwealth to revert to owners, etc., subject to lien of delinquent taxes) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Va. Code Ann. § 58.1-3973 (2026).

Text

On June 1, 1973, the title to any real estate purchased by the treasurer of any county, city, or town in the name of the Commonwealth pursuant to §§ 58-1067 through 58-1072, which are hereby repealed, and not sold by the treasurer pursuant to such sections shall revert to the former owner, or his heirs, devisees, successors, and assigns, subject to the lien created by § 58.1-3340. The liens of such delinquent taxes shall continue to be recorded in the appropriate clerk's office or other office where such liens are customarily recorded.

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On June 1, 1973, the title to any real estate purchased by the treasurer of any county, city, or town in the name of the Commonwealth pursuant to §§ 58-1067 through 58-1072, which are hereby repealed, and not sold by the treasurer pursuant to such sections shall revert to the former owner, or his heirs, devisees, successors, and assigns, subject to the lien created by § 58.1-3340. The liens of such delinquent taxes shall continue to be recorded in the appropriate clerk's office or other office where such liens are customarily recorded.