Va. Code § 58.1-3228: Release of delinquent tax lien to facilitate a conveyance of real property

The local governing body of any county, city, or town may adopt an ordinance authorizing the locality to release all liens for delinquent real estate taxes, or any portion thereof, including penalty and accumulated interest, in order to facilitate the conveyance of the property. Such liens may only be released 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; and4. 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 the property at the time the liens were imposed.2000, c. 756.