[Adopted 12-8-1999]
Pursuant to Code of Virginia 58.1-3226.1, as
amended, when an individual purchases or acquires a portion of a tract
of real estate, the individual or Treasurer may apply to the Commissioner
of the Revenue, or the Real Estate Assessor of this County in which
the real estate is located, to determine the amount of any tax or
assessment that is properly chargeable against such portion of real
estate. The Treasurer shall release such portion of real estate from
any lien for delinquent taxes upon receipt of payment for the total
amount of taxes and penalty and interest due on such portion of real
estate.
