Chap. 220.—An ACT to amend and re-enact section 456 of the code, in relation
to the lien for taxes and levies.

Approved February 1, 1896.

1. Be it enacted by the general assembly of Virginia, That section
four hundred and fifty-six of the code be amended and re-enacted so
as to read as follows:

§ 456. What real estate to be taxed, lien for taxes and levies, value
of lande fixed by assersors not to be changed except, and so forth.—
All real estate, except such as is exempted by the following section,
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
the taxes and levies imposed thereon, hereafter assessed prior to any
other lien or incumbrance thereon, and there shall be a 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 lands and lots,
as ascertained in pursuance of the provisions of chapter twenty-
three, and the ascertained value of the new grants which may hereafter
be entered and assessed shall not be changed, except to allow the ad-
dition of the value of improvements, or a total or partial deduction
of the value of such improvements.

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