CODE OF VIRGINIA PLACE OF SALE WHEN LAND LIES IN MORE THAN ONE COUNTY (§ 21-378) If the land upon which assessments are delinquent lies in more than one county, the treasurer of each county shall sell the portion lying therein. HISTORY: Code 1919, § 1771; 1924, p. 712; 1926, p. 621; 1936, p. 1035.