Chap. 293.—-An ACT to amend and re-enact Section 251, as heretofore amended,
of the Tax Code of Virginia, in relation to what real estate to be taxed;
lien for taxes and levies enforceable in equity; value of lands fixed and
reassessment not to be changed except, etc. [fH B 280]

Approved March 28, 1938

1. Be it enacted by the General Assembly of Virginia, That sec-
tion two hundred and fifty-one of the Tax Code of Virginia, as here-
tofore amended, be amended and re-enacted so as to read as follows:

Section 251. All real estate, except such as is exempted by law,
shall be subject to such annual taxation as may be prescribed by law,
and there shall be a lien on such real estate for the payment of taxes
and levies assessed thereon, prior to any other lien or encumbrance
thereon. The words “taxes” and “levies”, as used in this section
include the penalties and interest accruing on such taxes and levies
in pursuance of law. The lien imposed hereby shall, in addition to
existing remedies for the collection of taxes and levies, be enforce-
able by suit in equity, instituted and conducted at the direction of the
board of supervisors, or other governing body of the county, or the
council or other governing body of the city or town, in which such
taxes and levies are assessed, by such attorney or attorneys as such
board, council, or other governing body may employ for the purpose,
unless the charter of any city shall provide otherwise and there shall
be further lien upon the rent of said real estate whether the same be
in money or in kind, for taxes of the current year. The value of real
estate, as ascertained at a general reassessment, and the ascertained
value of the new grants which may hereafter be entered and assessed,
shall only be changed to allow the addition of the value of improve-
ments, or a total or partial deduction of the value of such improve-
ments, except so far as the same are directed to be corrected by a court
of competent jurisdiction, or by the local board of equalization in
the exercise of powers expressly conferred by law.