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If on April 1 of any year the taxes for any prior year on any parcel of real property that has a special assessment as provided for in this subchapter are delinquent, the County Treasurer shall send notice of that fact and the general provisions of VA Code § 58.1-3235 to the property owner by first-class mail. If, after sending such notice, such delinquent taxes remain unpaid on June 1, the Treasurer shall notify the appropriate Commissioner of the Revenue who shall remove such parcel from the land use program. Such removal shall become effective for the current tax year.
(Ord. passed 5-10-1990; Ord. passed 4-14-2011; Ord. passed 4-13-2017)