58.1-3930 - How liens to be recorded; release of liens. - Virginia Statutes

§ 58.1-3930. How liens to be recorded; release of liens.

Liens of delinquent real estate taxes and all liens described under §58.1-3713.5 shall be recorded in the office of the treasurer in a book or anapproved visible card system to be kept for the purpose and indexed in thenames of the persons against whom the taxes on real estate are assessed, orin a computer system approved by the Auditor of Public Accounts. Any officercollecting any such taxes unless otherwise specifically provided by law,shall forthwith transmit such payment to the treasurer, who shall give hisreceipt therefor and record the payment, thereby releasing the lien. Wheresuch list is kept in a visible card index file, the treasurer may, at thetime of entry of the records of payment, remove from the file the cards onwhich such payments have been noted; and such cards may, on certification bythe Auditor of Public Accounts that the same are no longer needed for audit,be destroyed.

(Code 1950, § 58-985; 1962, c. 137; 1977, c. 268; 1980, c. 263; 1983, c. 90;1984, c. 675; 1985, c. 131; 2001, c. 462.)