2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 39 Enforcement, Collection, Refunds, Remedies and Review of Local Taxes (58.1-3900 thru 58.1-3995)
58.1-3971 Property improperly placed on delinquent land books
58.1-3971. Property improperly placed on delinquent land books.
A. The attorney shall periodically report to the governing body employing him every parcel of real estate which he ascertains to be improperly placed on the delinquent land books and the governing body, upon satisfying itself of the correctness of the report, or correcting it to conform to the facts, shall certify the information to the treasurer who shall mark his delinquent land book accordingly.
B. If any parcel which is improperly placed on the delinquent land books is sold under the provisions of this article, the purchaser shall be entitled to a refund of the entire amount he paid for such parcel. The governing body shall reimburse the court or the appropriate party for costs and fees allowed out of such payment.
(Code 1950, 58-1117.7; 1973, c. 467; 1983, c. 255; 1984, c. 675; 1994, c. 540.)
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