Chap. 142.—An ACT to prescribe how a purchaser of or any person or cor-
poration acquiring a portion of a tract of land or one or more lots,
more than one of which are together assessed on one or more lines of
the land assessment books, may pay a portion of any delinquent tax bill
for an amount due the Commonwealth or any city, county or other taxing
district. [S B 144]

Approved March 13, 1926.

1. Be it enacted by the general assembly of Virginia, That any
person or corporation who shall become the purchaser or in any wise
acquire a portion of a tract of land or one or more lots, more than one
of which are together assessed on one or more lines of the land assess-
ment books may petition the circuit or corporation or hustings court
of any city or county, wherein such real estate is situated to determine
how much and what part of such delinquent tax levy or assessment
is properly chargeable against the land or lot or lots so purchased or
acquired by such person or corporation.

All persons in any wise interested in.such real estate shall be sum-
moned and made parties defendant to such petition, and shall be en-
titled to ten days’ notice thereof before a hearing may be had thereon.

The court or judge thereof in vacation may enter such order as
may appear just and proper, and upon payment of the amount of the
tax, levy or assessment due from the petitioners, the clerk of the court
shall note the same on the margin of the delinquent tax books.

Any person or corporation so paying part of any delinquent tax,
levy or assessment shall be entitled to sue and obtain judgment against
any person or corporation primarily liable for such delinquent tax,
or who may have contracted for the payment of same and failed to
do so.

2. An emergency existing, this act shall be in force from its pas-
sage.