Chap. 698.—An ACT to provide for the apportionment of taxes, levies, or
assessments, whether state, county, or municipal, and providing for the
necessary proceedings therefor.

Approved March 2, 1900.

1. Be it enacted by the general assembly of Virginia, That the
court of a county or corporation, in which isesituated real estate owned
by two or more persons as joint tenants, tenants in common or co-
parceners, and taxes or taxes, penalty, and interest or levies or any assess-
ment of any kind, whether ‘state, county, or municipal, are charged or
chargeable against the joint estate, and there has been or shall be a
partition of such real estate, shall, on the motion of any person or per-
sons to whom a proportion or proportions of such real estate has been
set off or allotted, or on the motion of any person who has the right to
charge such proportion or proportions with a debt, ascertain and fix the
pro rata of tax, or tax, penalty, levy or assessments, and interest afore-
said, which should be paid by such person or persons on the proportion
or proportions of such real estate set off or allotted to them. And when
the pro rata of tax, or tax penalty and interest, or levy or assessment
aforesaid, charged or chargeable upon the proportion or proportions of
such real estate set off or allotted to such person or persons has been s0
ascertained and paid, he or they shall hold the proportion or proportions
of such real estate set off or allotted to him or them, free from the
residue of the tax, or tax, penalty, and interest or levy or assessment
charged on said tract before partition. And the proportion or propor-
tions of said real estate set off or allotted to the person or persons who
shall not have paid their pro rata of the tax, or the tax, penalty, and
interest or levy or assessment aforesaid, shall be charged with and held
bound for the portion of said tax, or tax, penalty, and interest or levy
or assessment aforesaid remaining unpaid, in the same manner as if said
partition had been made before said tax, or tax, penalty, and interest
or levy or assessment aforesaid had been assessed or accrued, and said
proportion or proportions of said real estate originally listed for taxation
in the:names of the delinquent person or persons.

But before such motion shall be made five days’ notice thereof shall be
given, in case of state and county taxes and levies, to the commissioner of
the revenue, treasurer, and commonwealth’s attorney, and in cases of city
or municipal taxes or assessment, to the commissioner of the revenue,
auditor, and city attorney, and it shall be the duty of the commonwealth’s
attorney or city attorney, as the case may be, to be present and defend
the motion, and the order of the court shall show the fact.

And when such order shall have been made, it shall be the duty
of the clerk of the county or corporation court to certify a copy thereof,
in case of state or county taxes and levies, to the commissioner of the
revenue and treasurer, and in case of city or municipal taxes or assess-
ments to the auditor and city collector, and said officers are required to
make entry of said order in the proper books, and the clerk is further
directed to make an entry of said order in the delinquent land books,
if such land has been returned delinquent, and to furnish a copy thereof
to the person or persons making such motion, for which he shall be
entitled to receive from such person or persons a fee of seventy-five
cents.

2. This act shall be in force from its passage.