Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3228
Release of delinquent tax lien to facilitate a conveyance of real property
The local governing body of any county, city, or town may adopt an ordinance authorizing the locality to release all liens for delinquent real estate taxes, or any portion thereof, including penalty and accumulated interest, in order to facilitate the conveyance of the property. Such liens may only be released under the following conditions:
# 1.
The purchaser is unrelated by blood or marriage to the owner;
# 2.
The purchaser has no business association with the owner;
# 3.
The purchaser owes no delinquent real estate taxes for any real property; and
# 4.
The property, including land and improvements, is valued at less than $50,000.
All such liens shall remain the personal obligation of the owner of the property at the time the liens were imposed.
Source: view the official text
Nearby sections (25 sections)
- 58.1-3221.2 · Classification of certain energy-efficient buildings for…
- 58.1-3221.3 · Classification of certain commercial and industrial real…
- 58.1-3221.4 · Classification of improvements to real property designed…
- 58.1-3221.5 · Classification of certain historical buildings for tax…
- 58.1-3221.6 · Classification of blighted and derelict properties in…
- 58.1-3222 · Abatement of levies on buildings razed, destroyed or…
- 58.1-3223 · Taxation of life tenant's interest when remainder held by…
- 58.1-3224 · Apportionment of city taxes when part of real estate…
- 58.1-3225 · Apportionment of taxes, etc., on partition
- 58.1-3226 · Procedure for such apportionment
- 58.1-3226.1 · Release of lien on portion of real estate upon payment of…
- 58.1-3227 · Proration of delinquent taxes after purchase of part of…
- 58.1-3228 · Release of delinquent tax lien to facilitate a conveyance…
- 58.1-3228.1 · Partial exemption from real property taxes for flood…
- 58.1-3228.2 · Repealed
- 58.1-3229 · Repealed
- 58.1-3230 · Special classifications of real estate established and…
- 58.1-3231 · Authority of counties, cities and towns to adopt…
- 58.1-3232 · Authority of city to provide for assessment and taxation of…
- 58.1-3233 · Determinations to be made by local officers before…
- 58.1-3234 · Application by property owners for assessment, etc., under…
- 58.1-3235 · Removal of parcels from program if taxes delinquent
- 58.1-3236 · Valuation of real estate under ordinance
- 58.1-3237 · Change in use or zoning of real estate assessed under…
- 58.1-3237.1 · Authority of counties to enact additional provisions…