58.1-3959 - Petition to ascertain delinquent taxes; exoneration from lien.
§ 58.1-3959. Petition to ascertain delinquent taxes; exoneration from lien.
Any person interested in real estate may file a petition in the circuit courtof the county or city wherein the assessment of taxes was made, for thepurpose of having ascertained any and all delinquent taxes due upon such realestate or any delinquent taxes imposed under the authority of §§ 58.1-3712,58.1-3713, or § 58.1-3713.4. A copy of the petition shall be served upon thecounty or city attorney, or if there is none, on the attorney for theCommonwealth at least ten days before the date upon which the petitionspecifies the court shall be asked to hear the petition. The court may referthe question to a commissioner in chancery for report thereon. The courtshall enter final judgment determining what, if any, taxes are due upon thereal estate, including any taxes covered by the lien described in §58.1-3713.5, mentioned in the petition. Upon the payment of any amount soascertained by the court, and the costs of the proceeding, the land shall beheld free and clear of any such tax lien. No writ tax shall be charged. Theclerk shall be entitled to a fee of one dollar which, together with othercosts, including such fee as the court may deem proper to allow thecommissioner in chancery, shall be paid by the petitioner.
(Code 1950, § 58-1025; 1984, c. 675; 2001, c. 462.)