§ 58.1-3235. Removal of parcels from program if taxes delinquent
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.)
Sections: Previous 58.1-3228 58.1-3229 58.1-3230 58.1-3231 58.1-3232 58.1-3233 58.1-3234 58.1-3235 58.1-3236 58.1-3237 58.1-3237.1 58.1-3238 58.1-3239 58.1-3240 58.1-3241 NextLast modified: April 3, 2009