78148158.1-3016Virginia Decodedhttps://vacode.org2016TaxationLocal TaxesGeneral ProvisionsRetention of property for payment of taxesCode 1950, § 58-22; 1984, c. 675.http://law.lis.virginia.gov/vacode/58.1-3016//58.1-3016/58.1/III/30/58.1-3016

If property be listed by and taxed to any person other than the owner, it shall not be delivered to the owner until the taxes thereon are paid or indemnity given to the person in possession for the payment thereof.section

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