§ 58.1-3344. Taxes a lien on fee simple estate, not merely on interest of owner
In any city, county, district or town:
1. Taxes assessed against real estate subject to taxes shall be a lien on the property and the name of the person listed as owner shall be for convenience in the collection of the taxes. The lien for taxes shall not be limited to the interest of the person assessed but shall be on the entire fee simple estate. There shall be no lien when for any year the same property is assessed to more than one person and all taxes assessed against the property in one of the names have been paid for that year.
2. When taxes are assessed against land in the name of a life tenant or other person owning less than the fee or owing no interest, the land may be sold under § 58.1-3965 et seq. for delinquent taxes provided the owner of record or his heirs be made parties to the proceeding for sale.
(Code 1950, § 58-1024; 1958, c. 602; 1972, cc. 10, 592; 1973, c. 467; 1984, c. 675.)
Sections: Previous 58.1-3330 58.1-3331 58.1-3332 58.1-3340 58.1-3341 58.1-3342 58.1-3343 58.1-3344 58.1-3345 58.1-3350 58.1-3351 58.1-3352 58.1-3353 58.1-3354 58.1-3355 NextLast modified: April 16, 2009