CHAPTER 111

An Act to amend and reenact § 20, as amended, of Chapter $84 of the Acts
of Assembly of 1946, approved March 28, 1946, which provided a
charter for the city of Charlottesville, relating to tax levy; persons
and property liable; amounts; additional taxation; tax liens.

(H 347]
Approved February 25, 1958

Be it enacted by the General Assembly of Virginia:

1. That § 20, as amended, of Chapter 384 of the Acts of Assembly of
1946, approved March 28, 1946, be amended and reenacted as follows:

§ 20. In order to execute its powers and duties and to meet the wants
and purposes of the city, the council is hereby vested with power and
authority to levy taxes upon persons, property, real and personal, priv-
ileges, businesses, trades, professions and callings and upon such other
subjects of taxation and in such amounts as the council shall deem neces-
sary and proper to provide such sums of money as they shall deem expe-
dient without limitation as to subject, except such as may be expressly
provided by general laws or Constitutional provision and without limita-
non as to rate except such as may be provided by the Constitution of this

Taxes assessed against real estate subject to taxes shall be a lien on
the property and the name of the person listed as owner shall be for con-
venience in collection of taxes. The lien for taxes shall not be limited to
the interest of the person assessed but shall be on the entire fee simple
estate. There shall be no lien when for any year the same property is
assessed to more than one person and all taxes assessed against the prop-
erty in one of the names have been paid for that year.

When taxes are assessed against land in the name of a life tenant
or other person owning less than the fee or owning no interest, the land
may be sold under the provisions of §§ 58-1014 to 58-1020, 58-1101 to
58-1108, 58-762, Code of Virginia, 1950, as amended, or other laws for the
sale of land for delinquent taxes provided the owner of record or his heirs
be made parties to the proceeding for sale which may be instituted any time
after December fifth of the year in which the taxes are assessed.

2. An emergency exists and this act is in force from its passage.