{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/8.01-97.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/8.01-97.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/8.01-97.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/8.01-97.html"}],"law_id":377848,"edition_id":2,"section_id":377848,"structure_id":53563,"section_number":"8.01-97","catch_line":"Delinquent taxes to be ascertained","history":"Code 1950, \u00a7 8-656; 1977, c. 617.","full_text":"In every suit brought in this Commonwealth for the sale of lands for the payment of debts or to subject lands to the payment of liens binding thereon, it shall be the duty of the court, or any commissioner to whom the cause is referred, to ascertain all delinquent taxes on such land together with interest and penalties if any.\n\n","order_by":null,"text":{"0":{"id":1409282,"text":"In every suit brought in this Commonwealth for the sale of lands for the payment of debts or to subject lands to the payment of liens binding thereon, it shall be the duty of the court, or any commissioner to whom the cause is referred, to ascertain all delinquent taxes on such land together with interest and penalties if any.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":53563,"edition_id":2,"name":"General Provisions for Judicial Sales","identifier":"11","label":"article","depth":3,"order_by":12,"parent_id":53562,"metadata":{"child_laws":18,"child_structures":0},"date_created":"2026-08-02 03:18:33","date_modified":"2026-08-02 12:28:12","permalink":{"id":1506659,"object_type":"structure","relational_id":53563,"identifier":"11","token":"8.01\/3\/11","url":"\/8.01\/3\/11\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53562,"edition_id":2,"name":"Actions","identifier":"3","label":"chapter","depth":2,"order_by":5,"parent_id":53558,"metadata":{"child_laws":357,"child_structures":31},"date_created":"2026-08-02 03:18:33","date_modified":"2026-08-02 12:28:10","permalink":{"id":1506637,"object_type":"structure","relational_id":53562,"identifier":"3","token":"8.01\/3","url":"\/8.01\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53558,"edition_id":2,"name":"Civil Remedies and Procedure","identifier":"8.01","label":"title","depth":1,"order_by":12,"parent_id":null,"metadata":{"child_laws":1095,"child_structures":142},"date_created":"2026-08-02 03:18:32","date_modified":"2026-08-02 12:28:09","permalink":{"id":1504031,"object_type":"structure","relational_id":53558,"identifier":"8.01","token":"8.01","url":"\/8.01\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":376759,"structure_id":53563,"section_number":"8.01-100","catch_line":"Liability of clerk for false certificate or failure to give bond","url":"\/8.01-100\/","token":"8.01\/3\/11\/8.01-100","metadata":false},{"id":376760,"structure_id":53563,"section_number":"8.01-101","catch_line":"Purchasers relieved of liability for purchase money paid to such commissioner","url":"\/8.01-101\/","token":"8.01\/3\/11\/8.01-101","metadata":false},{"id":376761,"structure_id":53563,"section_number":"8.01-102","catch_line":"Purchasers not required to see to application of purchase money","url":"\/8.01-102\/","token":"8.01\/3\/11\/8.01-102","metadata":false},{"id":376762,"structure_id":53563,"section_number":"8.01-103","catch_line":"Special commissioner or other person appointed to do so to receive purchase money, etc.; liability of clerk for failure to give notice of appointment","url":"\/8.01-103\/","token":"8.01\/3\/11\/8.01-103","metadata":false},{"id":376763,"structure_id":53563,"section_number":"8.01-104","catch_line":"Repealed","url":"\/8.01-104\/","token":"8.01\/3\/11\/8.01-104","metadata":false},{"id":376764,"structure_id":53563,"section_number":"8.01-105","catch_line":"Rule against special commissioner, purchaser, etc., for judgment for amounts due","url":"\/8.01-105\/","token":"8.01\/3\/11\/8.01-105","metadata":false},{"id":376765,"structure_id":53563,"section_number":"8.01-106","catch_line":"How cause heard upon rule and judgment rendered","url":"\/8.01-106\/","token":"8.01\/3\/11\/8.01-106","metadata":false},{"id":376766,"structure_id":53563,"section_number":"8.01-107","catch_line":"Trial by jury of issues made upon rule","url":"\/8.01-107\/","token":"8.01\/3\/11\/8.01-107","metadata":false},{"id":376767,"structure_id":53563,"section_number":"8.01-108","catch_line":"When sureties of commissioner, purchaser, etc., proceeded against by rule","url":"\/8.01-108\/","token":"8.01\/3\/11\/8.01-108","metadata":false},{"id":376768,"structure_id":53563,"section_number":"8.01-109","catch_line":"Commission for selling, collecting, etc.; each piece of property to constitute separate sale","url":"\/8.01-109\/","token":"8.01\/3\/11\/8.01-109","metadata":false},{"id":376770,"structure_id":53563,"section_number":"8.01-110","catch_line":"Appointment of special commissioner to execute deed, etc.; effect of deed","url":"\/8.01-110\/","token":"8.01\/3\/11\/8.01-110","metadata":false},{"id":376771,"structure_id":53563,"section_number":"8.01-111","catch_line":"What such deed to show","url":"\/8.01-111\/","token":"8.01\/3\/11\/8.01-111","metadata":false},{"id":376772,"structure_id":53563,"section_number":"8.01-112","catch_line":"Reinstatement of cause to appoint special commissioner to make deed","url":"\/8.01-112\/","token":"8.01\/3\/11\/8.01-112","metadata":false},{"id":376773,"structure_id":53563,"section_number":"8.01-113","catch_line":"When title of purchaser at judicial sale not to be disturbed","url":"\/8.01-113\/","token":"8.01\/3\/11\/8.01-113","metadata":false},{"id":377847,"structure_id":53563,"section_number":"8.01-96","catch_line":"Decree for sale; how made; bond of commissioner","url":"\/8.01-96\/","token":"8.01\/3\/11\/8.01-96","metadata":false},{"id":377848,"structure_id":53563,"section_number":"8.01-97","catch_line":"Delinquent taxes to be ascertained","url":"\/8.01-97\/","token":"8.01\/3\/11\/8.01-97","metadata":false},{"id":377849,"structure_id":53563,"section_number":"8.01-98","catch_line":"Sales of land when purchase price insufficient to pay taxes, etc","url":"\/8.01-98\/","token":"8.01\/3\/11\/8.01-98","metadata":false},{"id":377850,"structure_id":53563,"section_number":"8.01-99","catch_line":"Bond required of special commissioner for sale","url":"\/8.01-99\/","token":"8.01\/3\/11\/8.01-99","metadata":false}],"previous_section":{"id":377847,"structure_id":53563,"section_number":"8.01-96","catch_line":"Decree for sale; how made; bond of commissioner","url":"\/8.01-96\/","token":"8.01\/3\/11\/8.01-96","metadata":false},"next_section":{"id":377849,"structure_id":53563,"section_number":"8.01-98","catch_line":"Sales of land when purchase price insufficient to pay taxes, etc","url":"\/8.01-98\/","token":"8.01\/3\/11\/8.01-98","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/8.01-97\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 1977, chapter 617.<\/p>","references":false,"refers_to":false,"permalink":{"id":1506721,"object_type":"law","relational_id":377848,"identifier":"8.01-97","token":"8.01\/3\/11\/8.01-97","url":"\/8.01-97\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/8.01-97\/","token":"8.01\/3\/11\/8.01-97","dublin_core":{"Title":"Delinquent taxes to be ascertained","Type":"Text","Format":"text\/html","Identifier":"\u00a7 8.01-97","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>In every <span class=\"dictionary\">suit<\/span> brought in this Commonwealth for the sale of lands for the payment of debts or to subject lands to the payment of <span class=\"dictionary\">liens<\/span> binding thereon, it shall be the duty of the <span class=\"dictionary\">court<\/span>, or any commissioner to whom the cause is referred, to ascertain all delinquent taxes on such land together with interest and penalties if any.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDELINQUENT TAXES TO BE ASCERTAINED (\u00a7 8.01-97)\n\nIn every suit brought in this Commonwealth for the sale of lands for the payment\nof debts or to subject lands to the payment of liens binding thereon, it shall\nbe the duty of the court, or any commissioner to whom the cause is referred, to\nascertain all delinquent taxes on such land together with interest and penalties\nif any.\n\nHISTORY: Code 1950, \u00a7 8-656; 1977, c. 617.","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"}}