§ 58.1-3235. Removal of parcels from program if taxes delinquent

VA Code § 58.1-3235 (2019) (N/A)
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If on April 1 of any year the taxes for any prior year on any parcel of real property which has a special assessment as provided for in this article are delinquent, the appropriate county, city or town treasurer shall forthwith send notice of that fact and the general provisions of this section to the property owner by first-class mail. If, after the notice has been sent, such delinquent taxes remain unpaid on June 1, the treasurer shall notify the appropriate commissioner of the revenue who shall remove such parcel from the land use program. Such removal shall become effective for the current tax year.

Code 1950, § 58-769.8:1; 1980, c. 508; 1984, c. 675; 1994, c. 199.