CHAPTER 602

AN ACT to amend and reenact § 58-1024 of the Code of Virginia, relating
to lien for taxes on real estate in certain political subdivisions.

[S 258}
Approved March 29, 1958

Be it enacted by the General Assembly of Virginia:

1. That § 58-1024 of the Code of Virginia be amended and reenacted
as follows:

§ 58-1024. In any city totally surrounded by a county which has
adopted and in which there is in effect the county executive form of county
organization and government as provided by §§ 15-272 to 15-804, and in
any county of the Commonwealth which has adopted and in which there
is in effect the county executive form of county organization and govern-
ment as provided by §§ 15-272 to 15-304:

(1) Taxes assessed against real estate subject to taxes shall be a lien
on the property and the name of the person listed as owner shall be for
convenience in the collection of the taxes. The lien for taxes shall not be
limited to the interest of the person assessed but shall be on the entire fee
simple estate. There shall be no lien when for any year the same property
is assessed to more than one person and all taxes assessed against the
property in one of the names have been paid for that year.

(2) When taxes are assessed against land in the name of a life tenant
or other person owning less than the fee or owning no interest, the land
may be sold under §§ 58-1014 to 58-1020 or any other laws for the sale
of land for delinquent taxes provided the owner of record or his heirs
be made parties to the proceeding for sale.

(3) Proceedings for the sale of land under such sections may be in-
stituted any time after the five per centum penalty is added.