{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3970.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3970.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3970.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3970.html"}],"law_id":372159,"edition_id":2,"section_id":372159,"structure_id":52967,"section_number":"58.1-3970","catch_line":"County, city, etc., may be purchaser","history":"Code 1950, \u00a7 58-1117.6; 1973, c. 467; 1984, c. 675.","full_text":"The county, city or town may be a purchaser at any sale held under this article or under any other provision of law for the enforcement of tax liens.\n\n","order_by":null,"text":{"0":{"id":1387417,"text":"The county, city or town may be a purchaser at any sale held under this article or under any other provision of law for the enforcement of tax liens.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52967,"edition_id":2,"name":"Bill in Equity for Sale of Delinquent Tax Lands","identifier":"4","label":"article","depth":4,"order_by":5,"parent_id":52962,"metadata":{"child_laws":16,"child_structures":0},"date_created":"2026-08-02 03:08:47","date_modified":"2026-08-02 12:36:17","permalink":{"id":1485939,"object_type":"structure","relational_id":52967,"identifier":"4","token":"58.1\/III\/39\/4","url":"\/58.1\/III\/39\/4\/","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":372151,"structure_id":52967,"section_number":"58.1-3965","catch_line":"When land may be sold for delinquent taxes; notice of sale; owner's right of redemption","url":"\/58.1-3965\/","token":"58.1\/III\/39\/4\/58.1-3965","metadata":false},{"id":372149,"structure_id":52967,"section_number":"58.1-3965.1","catch_line":"Additional authority to sell land for delinquent taxes","url":"\/58.1-3965.1\/","token":"58.1\/III\/39\/4\/58.1-3965.1","metadata":false},{"id":372150,"structure_id":52967,"section_number":"58.1-3965.2","catch_line":"Additional authority to sell land for certain delinquent special taxes or special assessments","url":"\/58.1-3965.2\/","token":"58.1\/III\/39\/4\/58.1-3965.2","metadata":false},{"id":372152,"structure_id":52967,"section_number":"58.1-3966","catch_line":"Employment of attorney to institute proceedings; bond of attorney","url":"\/58.1-3966\/","token":"58.1\/III\/39\/4\/58.1-3966","metadata":false},{"id":372153,"structure_id":52967,"section_number":"58.1-3967","catch_line":"How proceedings instituted; parties; procedure generally; title acquired; disposition of surplus proceeds of sale","url":"\/58.1-3967\/","token":"58.1\/III\/39\/4\/58.1-3967","metadata":false},{"id":372154,"structure_id":52967,"section_number":"58.1-3968","catch_line":"When two or more parcels may be covered by one complaint","url":"\/58.1-3968\/","token":"58.1\/III\/39\/4\/58.1-3968","metadata":false},{"id":372155,"structure_id":52967,"section_number":"58.1-3969","catch_line":"Order of reference; appointment of special commissioner to make sale; costs; attorney fees","url":"\/58.1-3969\/","token":"58.1\/III\/39\/4\/58.1-3969","metadata":false},{"id":372159,"structure_id":52967,"section_number":"58.1-3970","catch_line":"County, city, etc., may be purchaser","url":"\/58.1-3970\/","token":"58.1\/III\/39\/4\/58.1-3970","metadata":false},{"id":372157,"structure_id":52967,"section_number":"58.1-3970.1","catch_line":"Appointment of special commissioner to execute title to certain real estate with delinquent taxes or liens to localities","url":"\/58.1-3970.1\/","token":"58.1\/III\/39\/4\/58.1-3970.1","metadata":false},{"id":372158,"structure_id":52967,"section_number":"58.1-3970.2","catch_line":"When delinquent taxes may be deemed paid in full","url":"\/58.1-3970.2\/","token":"58.1\/III\/39\/4\/58.1-3970.2","metadata":false},{"id":372160,"structure_id":52967,"section_number":"58.1-3971","catch_line":"Property improperly placed on delinquent land books","url":"\/58.1-3971\/","token":"58.1\/III\/39\/4\/58.1-3971","metadata":false},{"id":372161,"structure_id":52967,"section_number":"58.1-3972","catch_line":"Reserved","url":"\/58.1-3972\/","token":"58.1\/III\/39\/4\/58.1-3972","metadata":false},{"id":372162,"structure_id":52967,"section_number":"58.1-3973","catch_line":"Certain land purchased in name of Commonwealth to revert to owners, etc., subject to lien of delinquent taxes","url":"\/58.1-3973\/","token":"58.1\/III\/39\/4\/58.1-3973","metadata":false},{"id":372163,"structure_id":52967,"section_number":"58.1-3974","catch_line":"Redemption of land by owner; lien for taxes paid","url":"\/58.1-3974\/","token":"58.1\/III\/39\/4\/58.1-3974","metadata":false},{"id":372164,"structure_id":52967,"section_number":"58.1-3975","catch_line":"Nonjudicial sale of tax delinquent real properties of minimal size and value","url":"\/58.1-3975\/","token":"58.1\/III\/39\/4\/58.1-3975","metadata":false},{"id":372165,"structure_id":52967,"section_number":"58.1-3976","catch_line":"Reserved","url":"\/58.1-3976\/","token":"58.1\/III\/39\/4\/58.1-3976","metadata":false}],"previous_section":{"id":372155,"structure_id":52967,"section_number":"58.1-3969","catch_line":"Order of reference; appointment of special commissioner to make sale; costs; attorney fees","url":"\/58.1-3969\/","token":"58.1\/III\/39\/4\/58.1-3969","metadata":false},"next_section":{"id":372157,"structure_id":52967,"section_number":"58.1-3970.1","catch_line":"Appointment of special commissioner to execute title to certain real estate with delinquent taxes or liens to localities","url":"\/58.1-3970.1\/","token":"58.1\/III\/39\/4\/58.1-3970.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3970\/","history_text":"<p>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 1973, chapter 467; in 1984, chapter 675.<\/p>","references":[{"id":349427,"section_number":"15.2-958.1","catch_line":"Sale of certain property in certain cities","order_by":null,"url":"\/15.2-958.1\/"}],"refers_to":false,"permalink":{"id":1485969,"object_type":"law","relational_id":372159,"identifier":"58.1-3970","token":"58.1\/III\/39\/4\/58.1-3970","url":"\/58.1-3970\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3970\/","token":"58.1\/III\/39\/4\/58.1-3970","dublin_core":{"Title":"County, city, etc., may be purchaser","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3970","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The county, city or town may be a purchaser at any sale held under this article or under any other provision of <span class=\"dictionary\">law<\/span> for the enforcement of tax <span class=\"dictionary\">liens<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCOUNTY, CITY, ETC., MAY BE PURCHASER (\u00a7 58.1-3970)\n\nThe county, city or town may be a purchaser at any sale held under this article\nor under any other provision of law for the enforcement of tax liens.\n\nHISTORY: Code 1950, \u00a7 58-1117.6; 1973, c. 467; 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"}}