58.1-3228 - Release of delinquent tax lien to facilitate a conveyance of real property. - Virginia Statutes

§ 58.1-3228. Release of delinquent tax lien to facilitate a conveyance ofreal property.

The local governing body of any county, city, or town may adopt an ordinanceauthorizing the locality to release all liens for delinquent real estatetaxes, or any portion thereof, including penalty and accumulated interest, inorder to facilitate the conveyance of the property. Such liens may only bereleased under the following conditions:

1. The purchaser is unrelated by blood or marriage to the owner;

2. The purchaser has no business association with the owner;

3. The purchaser owes no delinquent real estate taxes for any real property;and

4. The property, including land and improvements, is valued at less than$50,000.

All such liens shall remain the personal obligation of the owner of theproperty at the time the liens were imposed.

(2000, c. 756.)