Chap. 245.——An ACT to amend and re-enact Section 2503-a of the Code of Vir-
ginia, relating to proceedings to enforce tax liens on real estate. [S B 240]

Approved March 25, 1946

Be it enacted by the General Assembly of Virginia:

1. That section twenty-five hundred three-a of the Code of Vir-
ginia be amended and re-enacted, as follows:

Section 2503-a. Two or more parcels of real estate may be covered
by one bill in certain cases in proceedings to enforce tax liens on real
estate——In proceedings under section five hundred and three of the
Code of Virginia, or under section four hundred and three of the Tax
Code of Virginia, to enforce tax liens on real estate, two or more parcels
of real estate may be covered by one bill, although they were assessed
against or were or are owned by different persons; provided, however,
that this section shall not apply to any parcel of real estate in the county
or any unincorporated community whose assessed value for the year
in which the proceedings are instituted is in excess of one hundred dol-
lars, nor to any parcel of real estate in any city or incorporated town
whose assessed value for such year is in excess of two hundred dollars.