Va. Code § 58.1-3968: When two or more parcels may be covered by one complaint
Where this section sits in the code
- Title 58.1. Taxation
- Subtitle III. Local Taxes
- Chapter 39. Enforcement, Collection, Refunds, Remedies and Review of Local Taxes
- Article 4. Sale of Delinquent Tax Lands
In any proceeding under this article, two or more parcels of real estate may be covered by one complaint if they were assessed against or are owned by the same party or parties, or if they are assessed against and owned by different parties but each parcel is assessed at a value that does not exceed $100,000.Code 1950, § 58-1117.4; 1973, c. 467; 1978, c. 54; 1984, c. 675; 1985, c. 60; 1991, c. 243; 2025, c. 267.
Collected 2026-09-04T15:17:44Z. Source file · JSON