2006 Code of Virginia § 58.1-3975 - Nonjudicial sale of tax delinquent real properties of minimal size and value

58.1-3975. Nonjudicial sale of tax delinquent real properties of minimalsize and value.

Notwithstanding any other provision of this title, the treasurer or otherofficer responsible for collecting taxes may sell, at public auction, anyunimproved parcel of real property that is assessed at less than $10,000,provided that the taxes on such parcel are delinquent on December 31following the fifth anniversary of the date on which such taxes have becomedue, and either such parcel (i) measures less than 4,000 square feet (.0918acres), or (ii) is determined to be unsuitable for building due to the size,shape, zoning or soils of the parcel by the locality's zoning administrator.For purposes of determining the area of any parcel, the area or acreage foundin the locality's land book shall be determinative.

Prior to conducting such sale the treasurer or other officer responsible forcollecting taxes shall send notice by certified or registered mail to therecord owner or owners of such property and anyone appearing to have aninterest in the property at their last known address as contained in therecords of the treasurer or other officer responsible for collecting taxesand shall post notice of such sale at the property location, if such propertyhas frontage on any public or private street, and at the circuit courthouseof the locality at least 30 days prior to such sale. The treasurer or otherofficer responsible for collecting taxes shall also cause a notice of sale tobe published in the legal classified section of a newspaper of generalcirculation at least seven days but no more than 21 days prior to the sale.The pro rata costs of publication and mailing shall become a part of the taxand shall be collected if payment is made by the owner in redemption of suchreal property. The treasurer or other officer responsible for collectingtaxes may advertise and sell multiple parcels at the same time and placepursuant to one notice of sale. The treasurer or other officer responsiblefor collecting taxes may enter into an agreement with the owner of suchparcel for payment over time, not to exceed 12 months. The owner of anyproperty listed may redeem it at any time prior to the date of the sale bypaying all accumulated taxes, penalties, interest and costs thereon,including the pro rata costs of publication and mailing. Partial payment ofdelinquent taxes, penalties, interest or costs shall be insufficient toredeem the property, and shall not operate to suspend, invalidate or nullifyany sale brought pursuant to this section.

At the time of sale, the treasurer or other officer responsible forcollecting taxes shall sell to the highest bidder at public auction eachparcel that has not been redeemed by the owner. Such sale shall be free andclear of the tax lien, but shall not affect easements recorded prior to thedate of sale. The treasurer or other officer responsible for collecting taxesshall tender a treasurer's deed to effectuate the conveyance of the parcel tothe highest bidder. If the sale proceeds are insufficient to pay the taxes infull, the remaining delinquent tax amount shall remain the personal liabilityof the former owner. The sale proceeds shall be applied first to the costs ofsale, then to the taxes, penalty, and interest due on the parcel, andthereafter to any other taxes or other charges owed by the former owner tothe jurisdiction. Any excess proceeds shall remain the property of the formerowner and shall be kept by the treasurer in an interest-bearing escrowaccount. If no claim for payment of excess proceeds is made by the formerowner within two years after the date of sale, the treasurer shall depositthe excess proceeds in the jurisdiction's general fund. If the sale does notproduce a successful bidder, the treasurer shall add the costs of saleincurred by the jurisdiction to the delinquent real estate account.

(2004, c. 100; 2006, c. 616.)