CHAPTER 581

An Act to amend the Code of Virginia by adding a new section numbered
58-770.1, empowering commissioners of the revenue to assess real
property in the name of “unknown owner’. my 9997
CHS. 581, 582] ACTS OF ASSEMBLY 939

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia be amended by adding thereto a section
numbered 58-770.1 as follows:

§ 58-770.1. When the owner of any parcel of real property is un-
known and the commissioner of the revenue has exercised due diligence
to ascertain the owner of such parcel such commissioner of the revenue
is empowered on the first day of January of each year to assess for taxa-
tion such parcel of real property in his county or city in the name of

unknown owner”; provided, however, that before such assessment shall
be made each commissioner of the revenue shall advertise the description
of said property in a local newspaper of general circulation once a week
for two consecutive weeks preceding the first day of each year, and shall
make affidavit that he has used due diligence to ascertain the owner of
said property.