CHAPTER 32

An Act to amend and reenact § 58-770.1 of the Code of Virginia, relating
to the assessment of real property in the name of “unknown owner’.

{H 98]
Approved February 13, 1958

Be it enacted by the General Assembly of Virginia:

1. That § 58-770.1 of the Code of Virginia be amended and reenacted
as follows:

§ 58-770.1. When the owner of any parcel of real property is
unknown and the commissioner of the revenue has exercised due diligence
to ascertain the owner of such parcel, such commissioner of the revenue
is empowered on the first day of January of each year to assess for taxa-
tion such parcel of real property in his county or city in the name of
“unknown owner”; provided, however, that before such * property is first
assessed in the name of “unknown owner’ each commissioner of the
revenue shall advertise the description of said property in a local news-
paper of general circulation once a week for two consecutive weeks preced-
ing the first day of * the year in which such first assessment is made and
at the same time he shall make affidavit that he has used due diligence to
ascertain the owner of said property.