If on April 1 of any year the taxes for any prior year on any parcel of real property
which has special assessment as provided for in this division are delinquent, the
treasurer shall send notice of that fact and the general provisions of Code of Virginia,
§ 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 commissioner
of the revenue, who shall remove such parcel from the land use program.
(Code 1990, § 8A-5; Ord. of 1-1-2000)
