Chap. 360.—An ACT to amend and re-enact Section 282 of the Tax Code, as
amended, relating to release of liens for taxes and levies due the Common-
wealth of Virginia and its political subdivisions. [H B 133]

Approved March 28, 1946

Be it enacted by the General Assembly of Virginia:

1. That section two hundred eighty-two of the Tax Code, as
amended, be amended and re-enacted, as follows:

Section 282. Liens upon real estate for certain taxes and levies re-
leased.— No lien upon real estate for taxes and levies due and payable to
the Commonwealth or any political subdivision thereof which has been,
or shall hereafter become delinquent for twenty or more years shall be
enforced in any proceeding at law or in equity and the same shall be
deemed to have expired'and to be barred and cancelled after such time.

The right, title and interest of the Commonwealth of Virginia in
and to all real estate sold for taxes and levies which taxes and levies
have been, or hereafter become, delinquent for twenty or more years
which real estate has been purchased by the Commonwealth and not re-
sold, is hereby unconditionally released unto and vested by operation of
law in the person or persons who owned the real estate at the time the
Commonwealth so acquired title, or persons claiming, or to claim, by,
through, or under them; provided, however, that nothing herein con-
tained shall invalidate or release any lien for taxes and levies which taxes
and levies have been, or hereafter become, delinquent for twenty or more
years where such liens on the date this act becomes effective, are being
asserted and enforced in a chancery cause then pending.

On and after July first, nineteen hundred forty-six, no clerk of any
court in Virginia shall make a tax deed conveying to any person any
real estate sold for delinquent taxes or levies which taxes and levies have
been, or hereafter become, delinquent for twenty or more years.