Virginia

In Virginia, real estate with delinquent taxes may be sold for the purpose of collecting all delinquent taxes on the property (§58.1-3965(A)). The officer collecting taxes for the locality sends a notice at least 30 days before instituting a judicial proceeding (§58.1-3965(A)). Sale dates: Confirm with the county. Statute: VA Code §58.1-3965, §58.1-3967, §58.1-3969 and §58.1-3974.

The title a purchaser acquires at a tax sale is governed by the rules for titles bought at judicial sales of real estate generally (§58.1-3967). The owner may redeem before the date set for the judicial sale (§58.1-3974). VA Code §58.1-3965.

A person who has paid taxes on the real estate has a lien for the taxes paid, plus interest at six percent per year (§58.1-3974). The sale price at a public auction is prima facie, but rebuttable, evidence of the property's value for approval of the sale (§58.1-3969). VA Code §58.1-3969 and §58.1-3974.

En Virginia, los bienes raíces con impuestos morosos pueden venderse con el fin de cobrar todos los impuestos morosos de la propiedad (§58.1-3965(A)). El funcionario que cobra los impuestos de la localidad envía un aviso al menos 30 días antes de iniciar un procedimiento judicial (§58.1-3965(A)). Fechas de venta: Confirme con el condado. Estatuto: VA Code §58.1-3965, §58.1-3967, §58.1-3969 y §58.1-3974.

El título que adquiere el comprador en una venta por impuestos se rige por las reglas de los títulos comprados en ventas judiciales de bienes raíces en general (§58.1-3967). El propietario puede redimir antes de la fecha fijada para la venta judicial (§58.1-3974).

Quien ha pagado impuestos sobre los bienes raíces tiene un gravamen por los impuestos pagados, más interés del seis por ciento anual (§58.1-3974). El precio de venta en una subasta pública es prueba prima facie, pero refutable, del valor de la propiedad para la aprobación de la venta (§58.1-3969).

• Taxes must be delinquent on December 31 following the second anniversary of their due date; a shorter period applies to certain property, such as condemned structures (§58.1-3965(A)).
  Statute text

  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

• Check that the delinquency period in §58.1-3965(A) has been met for the property.
  Statute text

  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

• Verifique que se haya cumplido el período de morosidad de §58.1-3965(A) para la propiedad.
  Statute text

  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

Platform: Circuit court of the county or city where the real estate is located (§58.1-3967)

• Contact the locality's treasurer or the circuit court. Confirm with the county.
  Statute text

  shall be by a complaint, filed in the circuit court of the county or city in which such real estate is located, to subject the real estate to the lien for such delinquent taxes.

• Ask the locality's treasurer or the circuit court when a sale is scheduled. Confirm with the county.
  Statute text

  the court may appoint a special commissioner to sell the properties and execute the necessary deeds when a sale is found necessary or advisable.

• Registration and attendance: Confirm with the county.
  Statute text

  the court may appoint a special commissioner to sell the properties and execute the necessary deeds when a sale is found necessary or advisable.

Deposit: Confirm with the county.

Platform: Tribunal de circuito del condado o ciudad donde se encuentran los bienes raíces (§58.1-3967)

• Contacte al tesorero de la localidad o al tribunal de circuito. Confirme con el condado.
  Statute text

  shall be by a complaint, filed in the circuit court of the county or city in which such real estate is located, to subject the real estate to the lien for such delinquent taxes.

• Pregunte al tesorero de la localidad o al tribunal de circuito cuándo hay una venta programada. Confirme con el condado.
  Statute text

  the court may appoint a special commissioner to sell the properties and execute the necessary deeds when a sale is found necessary or advisable.

• Registro y asistencia: Confirme con el condado.
  Statute text

  the court may appoint a special commissioner to sell the properties and execute the necessary deeds when a sale is found necessary or advisable.

Depósito: Confirme con el condado.

Not set by statute. Confirm with the county.

Not set by statute. Confirm with the county.

No lo fija la ley. Confirme con el condado.

• Circuit Court offices
  Statute text

  shall be by a complaint, filed in the circuit court of the county or city in which such real estate is located, to subject the real estate to the lien for such delinquent taxes.

• Local treasurer offices
  Statute text

  The officer charged with the duty of collecting taxes for the locality wherein the real property lies shall, at least 30 days prior to instituting any judicial proceeding pursuant to this section, send a notice

The former owner and heirs, devisees, successors or assigns are entitled to the surplus from the sale in excess of taxes, penalties, interest, reasonable attorney fees, costs and liens (§58.1-3967).