One of the methods available to collect delinquent real estate taxes under the Code of Virginia is the judicial sale process, also referred to as a bill in equity, where delinquent real estate parcels and improvements are sold. The Code of Virginia 58.1-3965 instructs the Treasurer to commence with the sale of real properties that are delinquent for more than 2 years as of December 31st.
The Treasurer's office reviews properties with delinquent taxes to determine which parcels may be subject to sale. Inclusion on this list does not automatically subject the parcels to sale. The judicial sale process can take several months and during this period the Treasurer's office works closely with the City's contract legal firm to assist property owners to redeem their property prior to the sale by paying all taxes, penalties, interest, and costs in order to remove the property from the sale list.