§ 58.1-3943. Distraint on property of tenant or of owner of tract who has sold part thereof
When rent is payable in a share of a crop, the share of the crop belonging to a landlord who owes taxes, but only that share, shall be liable to levy. When taxes are assessed wholly to one person on a tract or lot, part of which has become the freehold of another by a title recorded before the commencement of the year for which such taxes are assessed, the property belonging to the former shall not be distrained for more than a due proportion of the taxes.
(Code 1950, § 58-1006; 1984, c. 675.)
Sections: Previous 58.1-3937 58.1-3938 58.1-3939 58.1-3939.1 58.1-3940 58.1-3941 58.1-3942 58.1-3943 58.1-3944 58.1-3945 58.1-3946 58.1-3947 58.1-3948 58.1-3949 58.1-3952 NextLast modified: April 3, 2009