Virginia Decodedhttps://vacode.org37212958.1-3943Distraint on property of tenant or of owner of tract who has sold part thereof2026TaxationLocal TaxesEnforcement, Collection, Refunds, Remedies and Review of Local TaxesCollection by Distress, Suit, Lien, Etc

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.

Code 1950, § 58-1006; 1984, c. 675.