Virginia Code Title 58.1. Taxation § 58.1-3957. Payments to attorneys or others for collection

A. Whenever the services of any attorney employed to collect taxes which are a lien on real estate result in the collection of any such tax, such attorney may be compensated for his services whether or not any suit is instituted for the collection of the tax or the sale of the real estate.

B. No payment or compensation on any taxpayer account shall be made to any attorney, collection agency, or other person employed to collect delinquent taxes on amounts received from the Department of Taxation and collected through the Setoff Debt Collection Act;  1 however, this limitation shall not apply to contracts or agreements entered into prior to July 1, 1990.