Chap. 245.—An ACT to provide that in certain counties taxes and levies assessed
against a life tenant of land shall constitute a lien against timber growing on
such land, and to provide how such lien may be enforced. [S 81]
Approved March 16, 1944
Be it enacted by the General Assembly of Virginia:
1. In any county in this State which adjoins three cities lying wholly
within this State, one of which cities has a population of one hundred
ninety thousand 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 1n this act, 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.