CHAPTER 471

An Act to amend and reenact § 58-1107 of the Code of Virginia, relating
to court proceedings for the enforcement of tax liens and the coverage
of two or more parcels of real estate by one bill in certain or

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Approved April 1, 1952

Be it enacted by the General Assembly of Virginia:
Fy That § 58-1107 of the Code of Virginia be amended and reenacted as
ollows: |

§ 58-1107. In proceedings under this article or under §§ 58-1014
to 58-1020 to enforce tax liens on real estate, two or more parcels of real
estate situated in the same city or in the same magisterial district of any
county may be proceeded against and covered by one bill, although they
were assessed against or were or are owned by different persons ; provided,
however, that * the foregoing provisions of this section shall apply only
to ‘such ‘parcels of real estate in cities and incorporated towns as indi-
vidually have an assessed value of not exceeding two hundred dollars
each for the year in which the proceedings are instituted, or to such parcels
as have an average assessed value of not exceeding two hundred dollars
each where two or more parcels are included in one and the same assess-
ment for the year in which the proceedings are instituted; and only to such
parcels of real estate in counties and unincorporated communities as indi-
vidually have an assessed value of not exceeding one hundred dollars each
for the year in which the proceedings are instituted, or to such parcels as
have an average assessed value of not exceeding one hundred dollars each
where two or more parcels are included in one and the same assessment for
the year in which the proceedings are instituted.