Code of Virginia, Title 58.1, Subtitle III, Chapter 39, Article 4, "Bill in Equity for Sale of Delinquent Tax Lands." The opening bid at a Virginia tax sale is the back real property taxes, penalties, interest, reasonable attorneys' fees, costs and any liens chargeable thereon subject to court confirmation (Sec. 58.1-3967, Sec. 58.1-3969).
