Tax to Constitute Lien

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This is Article 11 of the Code of Virginia, titled “Tax to Constitute Lien.” It is part of Chapter 32 “Real Property Tax”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 6 sections.

§ 58.1-3340	Lien on real estate for taxes and levies assessed thereon; responsibility of purchaser or trustee at sale; lien on rents
§ 58.1-3341	Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending suits
§ 58.1-3342	Assessment upon owner's death; liability of personalty for tax
§ 58.1-3343	Effect of lien on certain real estate jointly owned
§ 58.1-3344	Taxes a lien on fee simple estate, not merely on interest of owner
§ 58.1-3345	Tax liens on timber in certain counties