After delinquent taxes appear in the lists required by § 58.1-3921, the governing body may require the treasurer to continue to collect the delinquent taxes on subjects other than real estate until the expiration of the applicable statute of limitations.

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Terms Used In Virginia Code 58.1-3933

  • real estate: includes lands, tenements and hereditaments, and all rights and appurtenances thereto and interests therein, other than a chattel interest. See Virginia Code 1-219
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.

Code 1950, § 58-990; 1973, c. 467; 1984, c. 675; 1997, c. 496.