{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3943.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3943.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3943.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3943.html"}],"law_id":372129,"edition_id":2,"section_id":372129,"structure_id":52965,"section_number":"58.1-3943","catch_line":"Distraint on property of tenant or of owner of tract who has sold part thereof","history":"Code 1950, \u00a7 58-1006; 1984, c. 675.","full_text":"When rent is payable in a share of a crop, the share of the crop belonging to a landlord who owes taxes, but only that share, shall be liable to levy. When taxes are assessed wholly to one person on a tract or lot, part of which has become the freehold of another by a title recorded before the commencement of the year for which such taxes are assessed, the property belonging to the former shall not be distrained for more than a due proportion of the taxes.\n\n","order_by":null,"text":{"0":{"id":1387340,"text":"When rent is payable in a share of a crop, the share of the crop belonging to a landlord who owes taxes, but only that share, shall be liable to levy. When taxes are assessed wholly to one person on a tract or lot, part of which has become the freehold of another by a title recorded before the commencement of the year for which such taxes are assessed, the property belonging to the former shall not be distrained for more than a due proportion of the taxes.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52965,"edition_id":2,"name":"Collection by Distress, Suit, Lien, Etc","identifier":"3","label":"article","depth":4,"order_by":4,"parent_id":52962,"metadata":{"child_laws":21,"child_structures":0},"date_created":"2026-08-02 03:08:45","date_modified":"2026-08-02 12:36:17","permalink":{"id":1485853,"object_type":"structure","relational_id":52965,"identifier":"3","token":"58.1\/III\/39\/3","url":"\/58.1\/III\/39\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52962,"edition_id":2,"name":"Enforcement, Collection, Refunds, Remedies and Review of Local Taxes","identifier":"39","label":"chapter","depth":3,"order_by":11,"parent_id":52890,"metadata":{"child_laws":101,"child_structures":5},"date_created":"2026-08-02 03:08:39","date_modified":"2026-08-02 12:36:16","permalink":{"id":1485659,"object_type":"structure","relational_id":52962,"identifier":"39","token":"58.1\/III\/39","url":"\/58.1\/III\/39\/","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":372126,"structure_id":52965,"section_number":"58.1-3940","catch_line":"Limitation on collection of local taxes","url":"\/58.1-3940\/","token":"58.1\/III\/39\/3\/58.1-3940","metadata":false},{"id":372127,"structure_id":52965,"section_number":"58.1-3941","catch_line":"What may be distrained for taxes","url":"\/58.1-3941\/","token":"58.1\/III\/39\/3\/58.1-3941","metadata":{"court_decisions":{"0":{"name":"In Re Ricketts Const. Co., Inc.","case_number":"19-70265","citation":"441 B.R. 512","date":"2010-12-14","url":"https:\/\/www.courtlistener.com\/opinion\/2199745\/in-re-ricketts-const-co-inc\/","abstract":" .\u202f.\u202f. 441 B.R. 512 (2010) .\u202f.\u202f. ","court_html":"United States Bankruptcy Court, W.D. Virginia"},"1":{"name":"City of Martinsville v. Tultex Corp. (In Re Tultex Corp.)","case_number":"19-60423","citation":"250 B.R. 560","date":"2000-06-20","url":"https:\/\/www.courtlistener.com\/opinion\/1546576\/city-of-martinsville-v-tultex-corp-in-re-tultex-corp\/","abstract":" .\u202f.\u202f. 250 B.R. 560 (2000) .\u202f.\u202f. ","court_html":"United States Bankruptcy Court, W.D. Virginia"}}}},{"id":372128,"structure_id":52965,"section_number":"58.1-3942","catch_line":"Security interests no bar to distress","url":"\/58.1-3942\/","token":"58.1\/III\/39\/3\/58.1-3942","metadata":{"court_decisions":{"0":{"name":"In Re Ricketts Const. Co., Inc.","case_number":"19-70265","citation":"441 B.R. 512","date":"2010-12-14","url":"https:\/\/www.courtlistener.com\/opinion\/2199745\/in-re-ricketts-const-co-inc\/","abstract":" .\u202f.\u202f. 441 B.R. 512 (2010) .\u202f.\u202f. ","court_html":"United States Bankruptcy Court, W.D. Virginia"},"1":{"name":"City of Martinsville v. Tultex Corp. (In Re Tultex Corp.)","case_number":"19-60423","citation":"250 B.R. 560","date":"2000-06-20","url":"https:\/\/www.courtlistener.com\/opinion\/1546576\/city-of-martinsville-v-tultex-corp-in-re-tultex-corp\/","abstract":" .\u202f.\u202f. 250 B.R. 560 (2000) .\u202f.\u202f. ","court_html":"United States Bankruptcy Court, W.D. Virginia"}}}},{"id":372129,"structure_id":52965,"section_number":"58.1-3943","catch_line":"Distraint on property of tenant or of owner of tract who has sold part thereof","url":"\/58.1-3943\/","token":"58.1\/III\/39\/3\/58.1-3943","metadata":{"court_decisions":""}},{"id":372130,"structure_id":52965,"section_number":"58.1-3944","catch_line":"Tenant paying taxes or levies to have credit out of rents","url":"\/58.1-3944\/","token":"58.1\/III\/39\/3\/58.1-3944","metadata":false},{"id":372131,"structure_id":52965,"section_number":"58.1-3945","catch_line":"Where land lies partly in one county and partly in another","url":"\/58.1-3945\/","token":"58.1\/III\/39\/3\/58.1-3945","metadata":{"court_decisions":""}},{"id":372132,"structure_id":52965,"section_number":"58.1-3946","catch_line":"When owner a nonresident of county, city or town where land lies","url":"\/58.1-3946\/","token":"58.1\/III\/39\/3\/58.1-3946","metadata":{"court_decisions":""}},{"id":372133,"structure_id":52965,"section_number":"58.1-3947","catch_line":"Lease of real estate for collection of taxes","url":"\/58.1-3947\/","token":"58.1\/III\/39\/3\/58.1-3947","metadata":false},{"id":372134,"structure_id":52965,"section_number":"58.1-3948","catch_line":"Notice to tenant prior to such leasing","url":"\/58.1-3948\/","token":"58.1\/III\/39\/3\/58.1-3948","metadata":{"court_decisions":""}},{"id":372135,"structure_id":52965,"section_number":"58.1-3949","catch_line":"Reserved","url":"\/58.1-3949\/","token":"58.1\/III\/39\/3\/58.1-3949","metadata":false},{"id":372137,"structure_id":52965,"section_number":"58.1-3952","catch_line":"Collection out of estate in hands of or debts due by third party","url":"\/58.1-3952\/","token":"58.1\/III\/39\/3\/58.1-3952","metadata":false},{"id":372138,"structure_id":52965,"section_number":"58.1-3953","catch_line":"Additional proceedings for the collection of taxes; jurisdiction and venue","url":"\/58.1-3953\/","token":"58.1\/III\/39\/3\/58.1-3953","metadata":{"court_decisions":{"0":{"name":"Small v. Federal Nat'l Mortgage Ass'n","case_number":"130317","citation":null,"date":"2013-09-12","url":"https:\/\/www.courtlistener.com\/opinion\/1057715\/small-v-federal-natl-mortgage-assn\/","abstract":" .\u202f.\u202f. PRESENT: All the Justices .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"}}}},{"id":372139,"structure_id":52965,"section_number":"58.1-3954","catch_line":"Procedure in such suits","url":"\/58.1-3954\/","token":"58.1\/III\/39\/3\/58.1-3954","metadata":{"court_decisions":{"0":{"name":"Small v. Federal Nat'l Mortgage Ass'n","case_number":"130317","citation":null,"date":"2013-09-12","url":"https:\/\/www.courtlistener.com\/opinion\/1057715\/small-v-federal-natl-mortgage-assn\/","abstract":" .\u202f.\u202f. PRESENT: All the Justices .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"}}}},{"id":372140,"structure_id":52965,"section_number":"58.1-3955","catch_line":"Judgment or decree; effect thereof; enforcement","url":"\/58.1-3955\/","token":"58.1\/III\/39\/3\/58.1-3955","metadata":false},{"id":372141,"structure_id":52965,"section_number":"58.1-3956","catch_line":"Collection in foreign jurisdiction","url":"\/58.1-3956\/","token":"58.1\/III\/39\/3\/58.1-3956","metadata":{"court_decisions":""}},{"id":372142,"structure_id":52965,"section_number":"58.1-3957","catch_line":"Payments to attorneys or others for collection","url":"\/58.1-3957\/","token":"58.1\/III\/39\/3\/58.1-3957","metadata":false},{"id":372143,"structure_id":52965,"section_number":"58.1-3958","catch_line":"Payment of administrative costs, etc","url":"\/58.1-3958\/","token":"58.1\/III\/39\/3\/58.1-3958","metadata":{"court_decisions":{"0":{"name":"Portsmouth 2175 Elmhurst, LLC v. City of Portsmouth","case_number":"181439","citation":null,"date":"2020-01-23","url":"https:\/\/www.courtlistener.com\/opinion\/4714545\/portsmouth-2175-elmhurst-llc-v-city-of-portsmouth\/","abstract":" .\u202f.\u202f. PRESENT: All the Justices .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"}}}},{"id":372144,"structure_id":52965,"section_number":"58.1-3959","catch_line":"Petition to ascertain delinquent taxes; exoneration from lien","url":"\/58.1-3959\/","token":"58.1\/III\/39\/3\/58.1-3959","metadata":false},{"id":372146,"structure_id":52965,"section_number":"58.1-3960","catch_line":"Validation of certain tax deeds made under repealed \u00a7 58-1052 or \u00a7 58-1091","url":"\/58.1-3960\/","token":"58.1\/III\/39\/3\/58.1-3960","metadata":false},{"id":372147,"structure_id":52965,"section_number":"58.1-3961","catch_line":"Assessment not invalid unless rights prejudiced by error","url":"\/58.1-3961\/","token":"58.1\/III\/39\/3\/58.1-3961","metadata":false},{"id":372148,"structure_id":52965,"section_number":"58.1-3962","catch_line":"Reserved","url":"\/58.1-3962\/","token":"58.1\/III\/39\/3\/58.1-3962","metadata":{"court_decisions":""}}],"previous_section":{"id":372128,"structure_id":52965,"section_number":"58.1-3942","catch_line":"Security interests no bar to distress","url":"\/58.1-3942\/","token":"58.1\/III\/39\/3\/58.1-3942","metadata":{"court_decisions":{"0":{"name":"In Re Ricketts Const. Co., Inc.","case_number":"19-70265","citation":"441 B.R. 512","date":"2010-12-14","url":"https:\/\/www.courtlistener.com\/opinion\/2199745\/in-re-ricketts-const-co-inc\/","abstract":" .\u202f.\u202f. 441 B.R. 512 (2010) .\u202f.\u202f. ","court_html":"United States Bankruptcy Court, W.D. Virginia"},"1":{"name":"City of Martinsville v. Tultex Corp. (In Re Tultex Corp.)","case_number":"19-60423","citation":"250 B.R. 560","date":"2000-06-20","url":"https:\/\/www.courtlistener.com\/opinion\/1546576\/city-of-martinsville-v-tultex-corp-in-re-tultex-corp\/","abstract":" .\u202f.\u202f. 250 B.R. 560 (2000) .\u202f.\u202f. ","court_html":"United States Bankruptcy Court, W.D. Virginia"}}}},"next_section":{"id":372130,"structure_id":52965,"section_number":"58.1-3944","catch_line":"Tenant paying taxes or levies to have credit out of rents","url":"\/58.1-3944\/","token":"58.1\/III\/39\/3\/58.1-3944","metadata":false},"metadata":{"court_decisions":""},"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3943\/","history_text":"<p>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":1485867,"object_type":"law","relational_id":372129,"identifier":"58.1-3943","token":"58.1\/III\/39\/3\/58.1-3943","url":"\/58.1-3943\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3943\/","token":"58.1\/III\/39\/3\/58.1-3943","dublin_core":{"Title":"Distraint on property of tenant or of owner of tract who has sold part thereof","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3943","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>When rent is payable in a share of a crop, the share of the crop belonging to a landlord who owes taxes, but only that share, shall be liable to <span class=\"dictionary\">levy<\/span>. When taxes are assessed wholly to one person on a tract or lot, part of which has become the freehold of another by a title recorded before the commencement of the year for which such taxes are assessed, the property belonging to the former shall not be distrained for more than a due proportion of the taxes.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDISTRAINT ON PROPERTY OF TENANT OR OF OWNER OF TRACT WHO HAS SOLD PART THEREOF\n(\u00a7 58.1-3943)\n\nWhen rent is payable in a share of a crop, the share of the crop belonging to a\nlandlord who owes taxes, but only that share, shall be liable to levy. When\ntaxes are assessed wholly to one person on a tract or lot, part of which has\nbecome the freehold of another by a title recorded before the commencement of\nthe year for which such taxes are assessed, the property belonging to the former\nshall not be distrained for more than a due proportion of the taxes.\n\nHISTORY: Code 1950, \u00a7 58-1006; 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"}}