Chap. 450.—An ACT to make real estate taxes in certain counties a lien on the fee
simple estate, and to provide for the enforcement of such liens. [H B 495]

Approved April 6, 1942

1. Be it enacted by the General Assembly of Virginia, That in any
county of the Commonwealth which has adopted and in which there is in
effect the county executive form of county organization and government
as provided by sections twenty-seven hundred and seventy-three-n-
three to twenty-seven hundred and seventy-three-n-twenty-seven, both
inclusive, of the Code of Virginia, taxes assessed against real estate sub-
ject to taxes shall be a lien on the property, and the name of the person
listed as owner shall be for convenience in the collection of the taxes, but
the lien for taxes shall not be limited to the interest of the person assessed
but shall be on the entire fee simple estate. There shall be no lien where for
any year the same property is assessed to more than one person and all
taxes assessed against the property in one of the names have been paid
for that year. oo : #

Where taxes are assessed against land in the name of a life tenant
or other person owning less than the fee or owning no interest, the land
may be sold under section four hundred and three of the Tax Code of
Virginia or any other laws for the sale of land for delinquent taxes pro:
vided the owner of record or his heirs be made parties to the proceeding
for sale. |

Proceeding for the sale of land under section four hundred and
three of the Tax Code of Virginia may be instituted any time after the
five per centum penalty is added. .

This act shall apply to taxes assessed in nineteen hundred and forty-
two and subsequent years. , : ,