(A) This section is enacted pursuant to the provisions of VA Code § 58.1-3226.1, as amended.
(B) When a person, firm or corporation purchases or acquires a portion of a tract of real estate, such person, firm or corporation may apply to the Commissioner of the Revenue of Northampton County to determine the amount of any tax or assessment that is properly chargeable against such portion of real estate. Upon receipt of such application the Commissioner of the Revenue shall proceed to make such determination and certify same to the County Treasurer.
(C) The County 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.
(Ord. passed 3-9-1992)