{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/8.01-98.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/8.01-98.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/8.01-98.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/8.01-98.html"}],"law_id":377849,"edition_id":2,"section_id":377849,"structure_id":53563,"section_number":"8.01-98","catch_line":"Sales of land when purchase price insufficient to pay taxes, etc","history":"Code 1950, \u00a7 8-657; 1977, c. 617; 2020, c. 644.","full_text":"In any proceedings for the sale of real estate or to subject real estate to the payment of debts, it appears to the court that the real estate cannot be sold for enough to pay off the liens of taxes, levies, and assessments returned delinquent against it, and it further appears that the purchase price offered is adequate and reasonable, such sale shall be confirmed, and the court shall decree the payment and distribution of the proceeds of such sale pro rata to the taxes, levies, and assessments due the Commonwealth or any political subdivision thereof, after having first deducted the cost of such proceedings in court. Such decree shall be certified to the treasurer who has charge of the delinquent tax books, and such treasurer shall cause the lien of such taxes, levies, and assessments to be marked satisfied upon the list of delinquent lands regardless of whether the same shall have been paid in full.\n\n","order_by":null,"text":{"0":{"id":1409283,"text":"In any proceedings for the sale of real estate or to subject real estate to the payment of debts, it appears to the court that the real estate cannot be sold for enough to pay off the liens of taxes, levies, and assessments returned delinquent against it, and it further appears that the purchase price offered is adequate and reasonable, such sale shall be confirmed, and the court shall decree the payment and distribution of the proceeds of such sale pro rata to the taxes, levies, and assessments due the Commonwealth or any political subdivision thereof, after having first deducted the cost of such proceedings in court. Such decree shall be certified to the treasurer who has charge of the delinquent tax books, and such treasurer shall cause the lien of such taxes, levies, and assessments to be marked satisfied upon the list of delinquent lands regardless of whether the same shall have been paid in full.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/8.01-98\/","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 1977, chapter 617; in 2020, chapter 644<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1506725,"object_type":"law","relational_id":377849,"identifier":"8.01-98","token":"8.01\/3\/11\/8.01-98","url":"\/8.01-98\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/8.01-98\/","token":"8.01\/3\/11\/8.01-98","dublin_core":{"Title":"Sales of land when purchase price insufficient to pay taxes, etc","Type":"Text","Format":"text\/html","Identifier":"\u00a7 8.01-98","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

In any proceedings for the sale of real estate or to subject real estate to the payment of debts, it appears to the court<\/span> that the real estate cannot be sold for enough to pay off the liens<\/span> of taxes, levies, and assessments returned delinquent against it, and it further appears that the purchase price offered is adequate and reasonable, such sale shall be confirmed, and the court<\/span> shall decree<\/span> the payment and distribution of the proceeds of such sale pro rata to the taxes, levies, and assessments due the Commonwealth or any political subdivision thereof, after having first deducted the cost of such proceedings in court<\/span>. Such decree<\/span> shall be certified to the treasurer who has charge of the delinquent tax books, and such treasurer shall cause the lien<\/span> of such taxes, levies, and assessments to be marked satisfied upon the list of delinquent lands regardless of whether the same shall have been paid in full.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSALES OF LAND WHEN PURCHASE PRICE INSUFFICIENT TO PAY TAXES, ETC (\u00a7 8.01-98)\n\nIn any proceedings for the sale of real estate or to subject real estate to the\npayment of debts, it appears to the court that the real estate cannot be sold\nfor enough to pay off the liens of taxes, levies, and assessments returned\ndelinquent against it, and it further appears that the purchase price offered is\nadequate and reasonable, such sale shall be confirmed, and the court shall\ndecree the payment and distribution of the proceeds of such sale pro rata to the\ntaxes, levies, and assessments due the Commonwealth or any political subdivision\nthereof, after having first deducted the cost of such proceedings in court. Such\ndecree shall be certified to the treasurer who has charge of the delinquent tax\nbooks, and such treasurer shall cause the lien of such taxes, levies, and\nassessments to be marked satisfied upon the list of delinquent lands regardless\nof whether the same shall have been paid in full.\n\nHISTORY: Code 1950, \u00a7 8-657; 1977, c. 617; 2020, c. 644.","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"}}