§ 58.1-3227. Proration of delinquent taxes after purchase of part of tract
Any person who shall become the purchaser or in anywise acquire a portion of a tract of land or one or more lots, more than one of which are together assessed on one or more lines of the land assessment books, or any person having the right to charge a portion of a tract of land or one or more such lots with a debt, may petition the circuit court of the county or city wherein such real estate is situated to determine how much and what part of any delinquent tax, levy or assessment is properly chargeable against the land or lot or lots so purchased or acquired by such person or so liable to be charges for a debt. All persons interested in such real estate shall be summoned and made parties defendant to such petition and shall be entitled to ten days' notice thereof before a hearing may be held. The court may enter such order as may appear just and proper and, upon payment of the amount of the tax, levy or assessment due from the petitioners, the clerk of the court shall note the same on the margin of the delinquent tax books. Any person so paying part of any delinquent tax levy or assessment shall be entitled to sue and obtain judgment against any person primarily liable for such delinquent tax or who may have contracted for the payment of the same and failed to pay.
(Code 1950, § 58-828; 1984, c. 675.)
Sections: Previous 58.1-3221.3 58.1-3222 58.1-3223 58.1-3224 58.1-3225 58.1-3226 58.1-3226.1 58.1-3227 58.1-3228 58.1-3229 58.1-3230 58.1-3231 58.1-3232 58.1-3233 58.1-3234 NextLast modified: April 3, 2009