58.1-3341 - Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending suits. - Virginia Statutes

§ 58.1-3341. Liens for taxes delinquent twenty years or more released; landspurchased by Commonwealth; pending suits.

No lien upon real estate for taxes and levies due and payable to theCommonwealth or any political subdivision thereof which has been, or shallhereafter become, delinquent for twenty or more years shall be enforced inany proceeding at law or in equity and such lien shall be deemed to haveexpired and to be barred and cancelled after such time. For purposes of thissection, taxes deferred pursuant to an ordinance enacted in conformity withArticle 2 (§ 58.1-3210 et seq.) or Article 2.1 (§ 58.1-3219 et seq.) ofChapter 32 of this title shall not be considered "delinquent" during thependency of any period of deferral, and the lien upon real property for taxesand levies shall remain valid for twenty years plus any period of deferralafforded pursuant to such ordinance.

The right, title and interest of the Commonwealth in and to all real estatesold for taxes and levies which have been, or hereafter become, delinquentfor twenty or more years, when such real estate has been purchased by theCommonwealth and not resold, is hereby unconditionally released unto andvested by operation of law in the person or persons who owned the real estateat the time the Commonwealth so acquired title or persons claiming, or toclaim, by, through or under them.

No clerk shall make a tax deed conveying to any person any real estate soldfor delinquent taxes or levies which have been, or hereafter become,delinquent for twenty or more years.

(Code 1950, § 58-767; 1962, c. 93; 1984, c. 675; 1994, c. 209.)