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