58.1-3235 - Removal of parcels from program if taxes delinquent. - Virginia Statutes

§ 58.1-3235. Removal of parcels from program if taxes delinquent.

If on April 1 of any year the taxes for any prior year on any parcel of realproperty which has a special assessment as provided for in this article aredelinquent, the appropriate county, city or town treasurer shall forthwithsend notice of that fact and the general provisions of this section to theproperty owner by first-class mail. If, after the notice has been sent, suchdelinquent taxes remain unpaid on June 1, the treasurer shall notify theappropriate commissioner of the revenue who shall remove such parcel from theland use program. Such removal shall become effective for the current taxyear.

(Code 1950, § 58-769.8:1; 1980, c. 508; 1984, c. 675; 1994, c. 199.)