CHAPTER 539
An Act to amend and reenact § 58-180 of the Code of Virginia as to liens

for taxes.
[H 568]
Approved April 2, 1952

Be it enacted by the General Assembly of Virginia:
ta That § 58-180 of the Code of Virginia be amended and reenacted as

ollows:

§ 58-180. Property of which a decedent dies seized or possessed
subject to taxes as aforesaid, in whatever form of investment it may
happen to be, and all property acquired in substitution therefor, shall be
charged with a lien for all taxes and interest thereon which are or may
become due on such property.

But such lien shall not affect any personal property after the same has
been sold or disposed of to a bona fide purchaser for value by the executors,
administrators or trustees.

And as to any parcel of real estate, the lien shall expire by limitation
upon the expiration of ten years after the death of the decedent in every
case in which there has been no assessment of inheritance tax in the mean-
time, and such parcel of real estate has been sold in the meantime by the
heirs or devisees of the decedent, or their successors in title, to a * pur-
chaser for value; or if such parcel of real estate is.sold by the heirs or
devisees of the decedent, or their successors in title, to a * purchaser for
value after the expiration of ten years after the death of the decedent and
there has been no assessment of inheritance tax up to the date of such
sale, such parcel of real estate shall be thereupon discharged of such lien.
And as to any parcel of real estate which passed in fee simple by the
entestacy or by the will of the decedent, with no remainder or executory
interest, the lien shall expire by limitation absolutely and unconditionally,
whether there has been an assessment of inheritance tax or not, upon the
expiration of twenty years after the death of the decedent in every case
in which such parcel of real estate has been or is sold and transferred in
fee simple by the heirs or devisees of the decedent, or their successors in
title, to a purchaser for value. The lien charged by this chapter upon any
real estate or separate parcel thereof may be discharged by the payment of
the taxes due and to become due upon such real estate or separate parcel,
or by an order or decree of the court discharging the lien and securing
the payment to the Commonwealth of the taxes due or to become due by
bond or deposit.

This section and the succeeding section shall apply to the estates of
persons who died prior to June twenty-ninth, nineteen hundred forty-eight,
as vel 3 to the estate of persons who shall have died or shall die after
such date.