Chap. 379.—An ACT to amend Section 251 of the Tax Code of Virginia so as to
provide for payment as prerequisite to loss of lien. [fH B 166}

Approved April 1, 1940

1. Beit enacted by the General Assembly of Virginia, That Sec-
tion two hundred and fifty-one of the Tax Code of Virginia be amended
and re-enacted so as to read as follows:

Section 251. What real estate to be taxed; lien for taxes and levies
enforceable in equity; value of lands fixed at reassessment not to be
changed, except, et cetera.—All real estate, except such as is exempted
by law, 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
taxes and levies assessed thereon, prior to any other lien or encum-
brance thereon, and said lien shall continue to be such prior lien until
actual payment shall have been made to the proper officer of the taxing
authority, and the purchaser at a sale under a deed of trust shall see
that the proceeds are applied to the payment of all taxes and levies
assessed on real estate, the provisions of section fifty-one hundred and
sixty-seven of the Code of Virginia to contrary notwithstanding. The
words ‘‘taxes” and “‘levies’’ as used in this section include the penalties
and interest accruing on such taxes and levies in pursuance of law. The
lien imposed hereby shall, in addition to existing remedies for the
collection of taxes and levies, be enforceable by suit in equity, insti-
tuted and conducted at the direction of the board of supervisors, or
other governing body of the county, or the council or other governing
body of the city or town, in which such taxes and levies are assessed,
by such attorney or attorneys as such board, council or other govern-
ing body may employ for the purpose, unless the charter of any city
shall provide otherwise and there shall be 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 real estate, as ascertained at a general
reassessment, and the ascertained value of the new grants which may
hereafter be entered and assessed shall only be changed to allow the
addition of the value of improvements, or a total or partial deduction
of the value of such improvements, except so far as the same are
directed to be corrected by a court of competent jurisdiction, or by the
local board of equalization in the exercise of powers expressly con-
ferred by law.