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.
§ 8.01-97.Delinquent taxes to be ascertained.
Chapter 3. Actions · Article 11. General Provisions for Judicial Sales · Last amended 1977 · Last verified July 16, 2026
In one sentenceSection 8.01-97 requires the court, or any commissioner to whom the case is referred, to determine every delinquent tax on land involved in a suit to sell that land for debts or to subject it to liens, including any interest and penalties owed.
Full Text of § 8.01-97
Plain-English Summary
Section 8.01-97 builds a tax check into every suit that seeks to sell land to pay debts or to subject land to liens binding on it. The court, or a commissioner the court refers the matter to, must ascertain all delinquent taxes on the land, along with any interest and penalties that have accrued on those taxes.
The duty applies regardless of who initiated the suit or what the underlying debt involves. Before the court can decree a sale with confidence, it needs a clear picture of what the Commonwealth or a locality is owed against the property, since those tax liens typically rank ahead of private creditors when proceeds are distributed.
Frequently Asked Questions
Who has to check for delinquent taxes before a Virginia court orders land sold to pay debts?
The court itself, or any commissioner the court refers the cause to, must ascertain all delinquent taxes on the land.
Does the tax check include interest and penalties, or just the base tax owed?
It includes interest and penalties, if any, in addition to the delinquent tax itself.
Which suits does this requirement apply to?
Any suit in Virginia for the sale of land to pay debts, or to subject land to liens binding on it.
Why does Virginia require this step before a judicial sale of land?
Delinquent tax liens generally have to be accounted for and satisfied from sale proceeds, so the court needs an accurate figure before deciding how to distribute what the sale brings in.
What happens to the delinquent tax figure once it is ascertained?
It feeds into how the court structures the sale and distributes proceeds, including situations under Section 8.01-98 where the sale price is not enough to cover everything owed.
Amendment History
Code 1950, § 8-656; 1977, c. 617.
Source & verification. Section text and amendment history are
reproduced verbatim from the Code of Virginia, published by the
Code of Virginia, Virginia Division of Legislative Automated Systems. Last verified July 16, 2026.
· Official source
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