Chap. 429.—An ACT to amend and re-enact section 281 of the Tax Code of
Virginia, relating to how delinquent taxes may be paid upon a portion of a
tract of land or upon one or more lots more than one of which is assessed
together. {H B 432]

Approved March 30, 1936
1. Be it enacted by the General Assembly of Virginia, That section

two hundred and eighty-one of the Tax Code of Virginia be amended
and re-enacted so as to read as follows:
Section 281. How any person or corporation 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—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, or any person
having the right to charge the same with a debt, more than one of
which are together assessed on one or more lines of the land assess-
ment books, may petition the circuit court of the county or the city
court of the city in the office of whose clerk deeds are admitted to
record, 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 summoned and made parties defendant to
such petition, and shall be entitled 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 pay-
ment 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.