Chap. 13.—An ACT to amend and re-enact section 2449 of the Code of Virginia.
[H B 8)
Approved February 10, 1920.

1. Be it enacted by the general assembly of Virginia, That section
twenty-four hundred and forty-nine of the Code of Virginia be
amended and re-enacted so as to read as follows: +

Sec. 2449. Apportionment of taxes, levies, or assessments, State,
county, or municipal; proceedings therefor.—The circuit court of a
county and of a city having no corporation court, and the corporation
court of a city having a corporation court in which county or city is
situated real estate owned by two or more persons as joint tenants,
tenants in common or coparceners, and taxes or taxes, penalty, and
interest or levies or any assessment 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 persons to whom a proportion or propor-
tions 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 propor-
tions with a debt, ascertain and fix the pro rata of tax, or tax, penalty,
levy or assessment, and interest aforesaid, which should be paid by
such person or persons on the proportion or proportions of such
real estate set off or allotted to them. 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 so 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 proportions 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 attor-
ney, 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 proper clerk 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 assessments 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. An emergency existing, this act shall be in force from its
passage.