{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3960.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3960.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3960.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3960.html"}],"law_id":372146,"edition_id":2,"section_id":372146,"structure_id":52965,"section_number":"58.1-3960","catch_line":"Validation of certain tax deeds made under repealed \u00a7 58-1052 or \u00a7 58-1091","history":"Code 1950, \u00a7 58-1026.1; 1974, c. 306; 1984, c. 675.","full_text":"All deeds heretofore made by a clerk of court to a purchaser under the provisions of repealed \u00a7 58-1052 or \u00a7 58-1091 of the Code of Virginia, which deeds have been recorded for fifteen years or more in the clerk’s office of the county or city wherein the land conveyed thereby is located, are hereby declared to be valid in all respects and for all purposes except as hereinafter provided as to persons under disability.\n\nNo former owner, his heirs or assigns shall make an entry on or bring an action to recover any land conveyed by such a deed or institute any suit to set aside such a deed, except within fifteen years next after the time such a deed from the clerk of court has been duly admitted to record.\n\nAn infant or insane person who owned land at the time the same was returned delinquent and sold on account of the default in paying the taxes assessed thereon, which land has been conveyed by a clerk of court by such deed, may redeem the same in accordance with the provisions of law within two years after the removal of disability; but in no case shall the right to redeem be allowed any person after the lapse of twenty years from the day of such sale.\n\nNothing herein shall be construed so as to affect or divert the title of a tenant in reversion or remainder to any real estate which has been returned delinquent and sold on account of the default of the tenant for life in paying the taxes assessed thereon or to affect or divert the title of a cotenant, joint tenant or coparceners, when the grantee in such deed is one of the cotenants, joint tenants or coparceners.\n\n","order_by":null,"text":{"0":{"id":1387381,"text":"All deeds heretofore made by a clerk of court to a purchaser under the provisions of repealed \u00a7 58-1052 or \u00a7 58-1091 of the Code of Virginia, which deeds have been recorded for fifteen years or more in the clerk’s office of the county or city wherein the land conveyed thereby is located, are hereby declared to be valid in all respects and for all purposes except as hereinafter provided as to persons under disability.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":""},"1":{"id":1387382,"text":"No former owner, his heirs or assigns shall make an entry on or bring an action to recover any land conveyed by such a deed or institute any suit to set aside such a deed, except within fifteen years next after the time such a deed from the clerk of court has been duly admitted to record.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"prior_prefix":"","next_prefix":""},"2":{"id":1387383,"text":"An infant or insane person who owned land at the time the same was returned delinquent and sold on account of the default in paying the taxes assessed thereon, which land has been conveyed by a clerk of court by such deed, may redeem the same in accordance with the provisions of law within two years after the removal of disability; but in no case shall the right to redeem be allowed any person after the lapse of twenty years from the day of such sale.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"prior_prefix":"","next_prefix":""},"3":{"id":1387384,"text":"Nothing herein shall be construed so as to affect or divert the title of a tenant in reversion or remainder to any real estate which has been returned delinquent and sold on account of the default of the tenant for life in paying the taxes assessed thereon or to affect or divert the title of a cotenant, joint tenant or coparceners, when the grantee in such deed is one of the cotenants, joint tenants or coparceners.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"prior_prefix":""}},"ancestry":[{"id":52965,"edition_id":2,"name":"Collection by Distress, Suit, Lien, Etc","identifier":"3","label":"article","depth":4,"order_by":4,"parent_id":52962,"metadata":{"child_laws":21,"child_structures":0},"date_created":"2026-08-02 03:08:45","date_modified":"2026-08-02 12:36:17","permalink":{"id":1485853,"object_type":"structure","relational_id":52965,"identifier":"3","token":"58.1\/III\/39\/3","url":"\/58.1\/III\/39\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52962,"edition_id":2,"name":"Enforcement, Collection, Refunds, Remedies and Review of Local Taxes","identifier":"39","label":"chapter","depth":3,"order_by":11,"parent_id":52890,"metadata":{"child_laws":101,"child_structures":5},"date_created":"2026-08-02 03:08:39","date_modified":"2026-08-02 12:36:16","permalink":{"id":1485659,"object_type":"structure","relational_id":52962,"identifier":"39","token":"58.1\/III\/39","url":"\/58.1\/III\/39\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372126,"structure_id":52965,"section_number":"58.1-3940","catch_line":"Limitation on collection of local taxes","url":"\/58.1-3940\/","token":"58.1\/III\/39\/3\/58.1-3940","metadata":false},{"id":372127,"structure_id":52965,"section_number":"58.1-3941","catch_line":"What may be distrained for taxes","url":"\/58.1-3941\/","token":"58.1\/III\/39\/3\/58.1-3941","metadata":{"court_decisions":{"0":{"name":"In Re Ricketts Const. Co., Inc.","case_number":"19-70265","citation":"441 B.R. 512","date":"2010-12-14","url":"https:\/\/www.courtlistener.com\/opinion\/2199745\/in-re-ricketts-const-co-inc\/","abstract":" .\u202f.\u202f. 441 B.R. 512 (2010) .\u202f.\u202f. ","court_html":"United States Bankruptcy Court, W.D. Virginia"},"1":{"name":"City of Martinsville v. Tultex Corp. (In Re Tultex Corp.)","case_number":"19-60423","citation":"250 B.R. 560","date":"2000-06-20","url":"https:\/\/www.courtlistener.com\/opinion\/1546576\/city-of-martinsville-v-tultex-corp-in-re-tultex-corp\/","abstract":" .\u202f.\u202f. 250 B.R. 560 (2000) .\u202f.\u202f. ","court_html":"United States Bankruptcy Court, W.D. Virginia"}}}},{"id":372128,"structure_id":52965,"section_number":"58.1-3942","catch_line":"Security interests no bar to distress","url":"\/58.1-3942\/","token":"58.1\/III\/39\/3\/58.1-3942","metadata":{"court_decisions":{"0":{"name":"In Re Ricketts Const. Co., Inc.","case_number":"19-70265","citation":"441 B.R. 512","date":"2010-12-14","url":"https:\/\/www.courtlistener.com\/opinion\/2199745\/in-re-ricketts-const-co-inc\/","abstract":" .\u202f.\u202f. 441 B.R. 512 (2010) .\u202f.\u202f. ","court_html":"United States Bankruptcy Court, W.D. Virginia"},"1":{"name":"City of Martinsville v. Tultex Corp. (In Re Tultex Corp.)","case_number":"19-60423","citation":"250 B.R. 560","date":"2000-06-20","url":"https:\/\/www.courtlistener.com\/opinion\/1546576\/city-of-martinsville-v-tultex-corp-in-re-tultex-corp\/","abstract":" .\u202f.\u202f. 250 B.R. 560 (2000) .\u202f.\u202f. ","court_html":"United States Bankruptcy Court, W.D. Virginia"}}}},{"id":372129,"structure_id":52965,"section_number":"58.1-3943","catch_line":"Distraint on property of tenant or of owner of tract who has sold part thereof","url":"\/58.1-3943\/","token":"58.1\/III\/39\/3\/58.1-3943","metadata":{"court_decisions":""}},{"id":372130,"structure_id":52965,"section_number":"58.1-3944","catch_line":"Tenant paying taxes or levies to have credit out of rents","url":"\/58.1-3944\/","token":"58.1\/III\/39\/3\/58.1-3944","metadata":false},{"id":372131,"structure_id":52965,"section_number":"58.1-3945","catch_line":"Where land lies partly in one county and partly in another","url":"\/58.1-3945\/","token":"58.1\/III\/39\/3\/58.1-3945","metadata":{"court_decisions":""}},{"id":372132,"structure_id":52965,"section_number":"58.1-3946","catch_line":"When owner a nonresident of county, city or town where land lies","url":"\/58.1-3946\/","token":"58.1\/III\/39\/3\/58.1-3946","metadata":{"court_decisions":""}},{"id":372133,"structure_id":52965,"section_number":"58.1-3947","catch_line":"Lease of real estate for collection of taxes","url":"\/58.1-3947\/","token":"58.1\/III\/39\/3\/58.1-3947","metadata":false},{"id":372134,"structure_id":52965,"section_number":"58.1-3948","catch_line":"Notice to tenant prior to such leasing","url":"\/58.1-3948\/","token":"58.1\/III\/39\/3\/58.1-3948","metadata":{"court_decisions":""}},{"id":372135,"structure_id":52965,"section_number":"58.1-3949","catch_line":"Reserved","url":"\/58.1-3949\/","token":"58.1\/III\/39\/3\/58.1-3949","metadata":false},{"id":372137,"structure_id":52965,"section_number":"58.1-3952","catch_line":"Collection out of estate in hands of or debts due by third party","url":"\/58.1-3952\/","token":"58.1\/III\/39\/3\/58.1-3952","metadata":false},{"id":372138,"structure_id":52965,"section_number":"58.1-3953","catch_line":"Additional proceedings for the collection of taxes; jurisdiction and venue","url":"\/58.1-3953\/","token":"58.1\/III\/39\/3\/58.1-3953","metadata":{"court_decisions":{"0":{"name":"Small v. Federal Nat'l Mortgage Ass'n","case_number":"130317","citation":null,"date":"2013-09-12","url":"https:\/\/www.courtlistener.com\/opinion\/1057715\/small-v-federal-natl-mortgage-assn\/","abstract":" .\u202f.\u202f. PRESENT: All the Justices .\u202f.\u202f. ","court_html":"SCV<\/abbr>"}}}},{"id":372139,"structure_id":52965,"section_number":"58.1-3954","catch_line":"Procedure in such suits","url":"\/58.1-3954\/","token":"58.1\/III\/39\/3\/58.1-3954","metadata":{"court_decisions":{"0":{"name":"Small v. Federal Nat'l Mortgage Ass'n","case_number":"130317","citation":null,"date":"2013-09-12","url":"https:\/\/www.courtlistener.com\/opinion\/1057715\/small-v-federal-natl-mortgage-assn\/","abstract":" .\u202f.\u202f. PRESENT: All the Justices .\u202f.\u202f. ","court_html":"SCV<\/abbr>"}}}},{"id":372140,"structure_id":52965,"section_number":"58.1-3955","catch_line":"Judgment or decree; effect thereof; enforcement","url":"\/58.1-3955\/","token":"58.1\/III\/39\/3\/58.1-3955","metadata":false},{"id":372141,"structure_id":52965,"section_number":"58.1-3956","catch_line":"Collection in foreign jurisdiction","url":"\/58.1-3956\/","token":"58.1\/III\/39\/3\/58.1-3956","metadata":{"court_decisions":""}},{"id":372142,"structure_id":52965,"section_number":"58.1-3957","catch_line":"Payments to attorneys or others for collection","url":"\/58.1-3957\/","token":"58.1\/III\/39\/3\/58.1-3957","metadata":false},{"id":372143,"structure_id":52965,"section_number":"58.1-3958","catch_line":"Payment of administrative costs, etc","url":"\/58.1-3958\/","token":"58.1\/III\/39\/3\/58.1-3958","metadata":{"court_decisions":{"0":{"name":"Portsmouth 2175 Elmhurst, LLC v. City of Portsmouth","case_number":"181439","citation":null,"date":"2020-01-23","url":"https:\/\/www.courtlistener.com\/opinion\/4714545\/portsmouth-2175-elmhurst-llc-v-city-of-portsmouth\/","abstract":" .\u202f.\u202f. PRESENT: All the Justices .\u202f.\u202f. ","court_html":"SCV<\/abbr>"}}}},{"id":372144,"structure_id":52965,"section_number":"58.1-3959","catch_line":"Petition to ascertain delinquent taxes; exoneration from lien","url":"\/58.1-3959\/","token":"58.1\/III\/39\/3\/58.1-3959","metadata":false},{"id":372146,"structure_id":52965,"section_number":"58.1-3960","catch_line":"Validation of certain tax deeds made under repealed \u00a7 58-1052 or \u00a7 58-1091","url":"\/58.1-3960\/","token":"58.1\/III\/39\/3\/58.1-3960","metadata":false},{"id":372147,"structure_id":52965,"section_number":"58.1-3961","catch_line":"Assessment not invalid unless rights prejudiced by error","url":"\/58.1-3961\/","token":"58.1\/III\/39\/3\/58.1-3961","metadata":false},{"id":372148,"structure_id":52965,"section_number":"58.1-3962","catch_line":"Reserved","url":"\/58.1-3962\/","token":"58.1\/III\/39\/3\/58.1-3962","metadata":{"court_decisions":""}}],"previous_section":{"id":372144,"structure_id":52965,"section_number":"58.1-3959","catch_line":"Petition to ascertain delinquent taxes; exoneration from lien","url":"\/58.1-3959\/","token":"58.1\/III\/39\/3\/58.1-3959","metadata":false},"next_section":{"id":372147,"structure_id":52965,"section_number":"58.1-3961","catch_line":"Assessment not invalid unless rights prejudiced by error","url":"\/58.1-3961\/","token":"58.1\/III\/39\/3\/58.1-3961","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3960\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1974, chapter 306; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1485927,"object_type":"law","relational_id":372146,"identifier":"58.1-3960","token":"58.1\/III\/39\/3\/58.1-3960","url":"\/58.1-3960\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3960\/","token":"58.1\/III\/39\/3\/58.1-3960","dublin_core":{"Title":"Validation of certain tax deeds made under repealed \u00a7 58-1052 or \u00a7 58-1091","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3960","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

All deeds heretofore made by a clerk of court<\/span> to a purchaser under the provisions of repealed \u00a7 58-1052 or \u00a7 58-1091 of the Code of Virginia, which deeds have been recorded for fifteen years or more in the clerk’s office of the county or city wherein the land conveyed thereby is located, are hereby declared to be valid in all respects and for all purposes except as hereinafter provided as to persons under disability.<\/p>

No former owner, his heirs or assigns shall make an entry on or bring an action to recover any land conveyed by such a deed or institute any suit to set aside such a deed, except within fifteen years next after the time such a deed from the clerk of court<\/span> has been duly admitted to record.<\/p>

An infant or insane person who owned land at the time the same was returned delinquent and sold on account of the default<\/span> in paying the taxes assessed thereon, which land has been conveyed by a clerk of court<\/span> by such deed, may redeem the same in accordance with the provisions of law<\/span> within two years after the removal of disability; but in no case shall the right to redeem be allowed any person after the lapse of twenty years from the day of such sale.<\/p>

Nothing herein shall be construed so as to affect or divert the title of a tenant in reversion or remainder to any real estate which has been returned delinquent and sold on account of the default<\/span> of the tenant for life in paying the taxes assessed thereon or to affect or divert the title of a cotenant, joint tenant or coparceners, when the grantee in such deed is one of the cotenants, joint tenants or coparceners.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nVALIDATION OF CERTAIN TAX DEEDS MADE UNDER REPEALED \u00a7 58-1052 OR \u00a7 58-1091 (\u00a7\n58.1-3960)\n\nAll deeds heretofore made by a clerk of court to a purchaser under the\nprovisions of repealed \u00a7 58-1052 or \u00a7 58-1091 of the Code of Virginia, which\ndeeds have been recorded for fifteen years or more in the clerk’s office\nof the county or city wherein the land conveyed thereby is located, are hereby\ndeclared to be valid in all respects and for all purposes except as hereinafter\nprovided as to persons under disability.\n\nNo former owner, his heirs or assigns shall make an entry on or bring an action\nto recover any land conveyed by such a deed or institute any suit to set aside\nsuch a deed, except within fifteen years next after the time such a deed from\nthe clerk of court has been duly admitted to record.\n\nAn infant or insane person who owned land at the time the same was returned\ndelinquent and sold on account of the default in paying the taxes assessed\nthereon, which land has been conveyed by a clerk of court by such deed, may\nredeem the same in accordance with the provisions of law within two years after\nthe removal of disability; but in no case shall the right to redeem be allowed\nany person after the lapse of twenty years from the day of such sale.\n\nNothing herein shall be construed so as to affect or divert the title of a\ntenant in reversion or remainder to any real estate which has been returned\ndelinquent and sold on account of the default of the tenant for life in paying\nthe taxes assessed thereon or to affect or divert the title of a cotenant, joint\ntenant or coparceners, when the grantee in such deed is one of the cotenants,\njoint tenants or coparceners.\n\nHISTORY: Code 1950, \u00a7 58-1026.1; 1974, c. 306; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}