If, on June one 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 division are delinquent, the
county 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 sending such
notice, such delinquent taxes remain unpaid on November 1, the treasurer shall notify
the commissioner of the revenue, who shall remove such parcel from the land use program
provided for in this division.
State Law reference—
Similar provisions, Code of Virginia, § 58-769.8:1.
