Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3947
Lease of real estate for collection of taxes
Any real estate in the county, city or town belonging to the person or estate assessed with taxes due on such real estate may be rented or leased by the treasurer, sheriff, constable or collector, privately or at public outcry, after due publication, in the discretion of such treasurer, sheriff, constable or collector, either at the front door of the courthouse or on the premises or at some public place in the community where the premises are situated, after giving not less than fifteen days' notice by printed or written notices posted at the front door of the courthouse and at three or more places in the neighborhood of the real estate to be leased. Such leasing shall be for a term not exceeding one year and for cash sufficient to pay the taxes due on the real estate so rented and the costs and charges of advertising and leasing. When a lease is effected, the treasurer, collector, sheriff or constable leasing such real estate shall put the lessee in possession thereof and for such purpose shall have like powers as those exercised by a sheriff acting under a writ of possession or writ of eviction.
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Nearby sections (25 sections)
- 58.1-3936 · Omission of taxes from delinquent list
- 58.1-3937 · Repealed
- 58.1-3938 · List of delinquent town real estate taxes filed with county…
- 58.1-3939 · Reserved
- 58.1-3939.1 · Repealed
- 58.1-3940 · Limitation on collection of local taxes
- 58.1-3941 · What may be distrained for taxes
- 58.1-3942 · Security interests no bar to distress
- 58.1-3943 · Distraint on property of tenant or of owner of tract who…
- 58.1-3944 · Tenant paying taxes or levies to have credit out of rents
- 58.1-3945 · Where land lies partly in one county and partly in another
- 58.1-3946 · When owner a nonresident of county, city or town where land…
- 58.1-3947 · Lease of real estate for collection of taxes
- 58.1-3948 · Notice to tenant prior to such leasing
- 58.1-3952 · Collection out of estate in hands of or debts due by third…
- 58.1-3953 · Additional proceedings for the collection of taxes;…
- 58.1-3954 · Procedure in such suits
- 58.1-3955 · Judgment or decree; effect thereof; enforcement
- 58.1-3956 · Collection in foreign jurisdiction
- 58.1-3957 · Payments to attorneys or others for collection
- 58.1-3958 · Payment of administrative costs, etc
- 58.1-3959 · Petition to ascertain delinquent taxes; exoneration from…
- 58.1-3960 · Validation of certain tax deeds made under repealed §…
- 58.1-3961 · Assessment not invalid unless rights prejudiced by error
- 58.1-3965 · When land may be sold for delinquent taxes; notice of sale;…