{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3345.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3345.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3345.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3345.html"}],"law_id":371749,"edition_id":2,"section_id":371749,"structure_id":52916,"section_number":"58.1-3345","catch_line":"Tax liens on timber in certain counties","history":"Code 1950, \u00a7 58-768.1; 1984, c. 675.","full_text":"In any county in this Commonwealth which adjoins three cities lying wholly within this Commonwealth, one of which cities has a population of 190,000 or more, taxes and levies assessed against the land of a life tenant shall be a lien upon any matured timber growing upon such land, and in any suit brought for the purpose of enforcing such lien the court may decree a sale of such timber. The term “matured timber,” as used in this section, shall mean any timber which may be selectively cut without damage to the estate of the remainder, and the certificate of the State Forester that timber is matured shall be accepted as prima facie evidence of that fact.\n\n","order_by":null,"text":{"0":{"id":1386124,"text":"In any county in this Commonwealth which adjoins three cities lying wholly within this Commonwealth, one of which cities has a population of 190,000 or more, taxes and levies assessed against the land of a life tenant shall be a lien upon any matured timber growing upon such land, and in any suit brought for the purpose of enforcing such lien the court may decree a sale of such timber. The term “matured timber,” as used in this section, shall mean any timber which may be selectively cut without damage to the estate of the remainder, and the certificate of the State Forester that timber is matured shall be accepted as prima facie evidence of that fact.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52916,"edition_id":2,"name":"Tax to Constitute Lien","identifier":"11","label":"article","depth":4,"order_by":17,"parent_id":52897,"metadata":{"child_laws":6,"child_structures":0},"date_created":"2026-08-02 03:07:59","date_modified":"2026-08-02 12:36:11","permalink":{"id":1483931,"object_type":"structure","relational_id":52916,"identifier":"11","token":"58.1\/III\/32\/11","url":"\/58.1\/III\/32\/11\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52897,"edition_id":2,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":3,"parent_id":52890,"metadata":{"child_laws":192,"child_structures":21},"date_created":"2026-08-02 03:07:37","date_modified":"2026-08-02 12:36:09","permalink":{"id":1483889,"object_type":"structure","relational_id":52897,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371744,"structure_id":52916,"section_number":"58.1-3340","catch_line":"Lien on real estate for taxes and levies assessed thereon; responsibility of purchaser or trustee at sale; lien on rents","url":"\/58.1-3340\/","token":"58.1\/III\/32\/11\/58.1-3340","metadata":false},{"id":371745,"structure_id":52916,"section_number":"58.1-3341","catch_line":"Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending suits","url":"\/58.1-3341\/","token":"58.1\/III\/32\/11\/58.1-3341","metadata":false},{"id":371746,"structure_id":52916,"section_number":"58.1-3342","catch_line":"Assessment upon owner's death; liability of personalty for tax","url":"\/58.1-3342\/","token":"58.1\/III\/32\/11\/58.1-3342","metadata":false},{"id":371747,"structure_id":52916,"section_number":"58.1-3343","catch_line":"Effect of lien on certain real estate jointly owned","url":"\/58.1-3343\/","token":"58.1\/III\/32\/11\/58.1-3343","metadata":false},{"id":371748,"structure_id":52916,"section_number":"58.1-3344","catch_line":"Taxes a lien on fee simple estate, not merely on interest of owner","url":"\/58.1-3344\/","token":"58.1\/III\/32\/11\/58.1-3344","metadata":false},{"id":371749,"structure_id":52916,"section_number":"58.1-3345","catch_line":"Tax liens on timber in certain counties","url":"\/58.1-3345\/","token":"58.1\/III\/32\/11\/58.1-3345","metadata":false}],"previous_section":{"id":371748,"structure_id":52916,"section_number":"58.1-3344","catch_line":"Taxes a lien on fee simple estate, not merely on interest of owner","url":"\/58.1-3344\/","token":"58.1\/III\/32\/11\/58.1-3344","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3345\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1483953,"object_type":"law","relational_id":371749,"identifier":"58.1-3345","token":"58.1\/III\/32\/11\/58.1-3345","url":"\/58.1-3345\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3345\/","token":"58.1\/III\/32\/11\/58.1-3345","dublin_core":{"Title":"Tax liens on timber in certain counties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3345","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

In any county in this Commonwealth which adjoins three cities lying wholly within this Commonwealth, one of which cities has a population of 190,000 or more, taxes and levies assessed against the land of a life tenant shall be a lien<\/span> upon any matured timber growing upon such land, and in any suit brought for the purpose of enforcing such lien<\/span> the court<\/span> may decree<\/span> a sale of such timber. The term “matured timber,” as used in this section, shall mean any timber which may be selectively cut without damage to the estate of the remainder, and the certificate of the State Forester that timber is matured shall be accepted as prima facie evidence<\/span> of that fact<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAX LIENS ON TIMBER IN CERTAIN COUNTIES (\u00a7 58.1-3345)\n\nIn any county in this Commonwealth which adjoins three cities lying wholly\nwithin this Commonwealth, one of which cities has a population of 190,000 or\nmore, taxes and levies assessed against the land of a life tenant shall be a\nlien upon any matured timber growing upon such land, and in any suit brought for\nthe purpose of enforcing such lien the court may decree a sale of such timber.\nThe term “matured timber,” as used in this section, shall mean any\ntimber which may be selectively cut without damage to the estate of the\nremainder, and the certificate of the State Forester that timber is matured\nshall be accepted as prima facie evidence of that fact.\n\nHISTORY: Code 1950, \u00a7 58-768.1; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}