58.1-3226.1 - Release of lien on portion of real estate upon payment of taxes. - Virginia Statutes

§ 58.1-3226.1. Release of lien on portion of real estate upon payment oftaxes.

The local governing body of any county, city or town may adopt an ordinanceproviding that when an individual purchases or acquires a portion of a tractof real estate, the individual or treasurer may apply to the commissioner ofthe revenue, or the real estate assessor of the county, city or town in whichthe real estate is located to determine the amount of any tax or assessmentthat is properly chargeable against such portion of real estate. Thetreasurer shall release such portion of real estate from any lien fordelinquent taxes, upon receipt of payment for the total amount of taxes andpenalty and interest due on such portion of real estate.

(1987, c. 245; 1988, c. 277.)