{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3343.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3343.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3343.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3343.html"}],"law_id":86038,"edition_id":1,"section_id":86038,"structure_id":15849,"section_number":"58.1-3343","catch_line":"Effect of lien on certain real estate jointly owned","history":"Code 1950, \u00a7 58-770; 1984, c. 675; 2001, c. 462; 2013, cc. 305, 618; 2020, c. 900.","full_text":"The lien on real estate owned by more than one person as tenants in common, joint tenants or otherwise for the payment of all prior, present and subsequent taxes and levies or assessments thereof, including any tax, levy, or assessment authorized under \u00a7 58.1-3712, 58.1-3713, 58.1-3713.4, or 58.1-3741, shall not be impaired if such real estate was or is assessed in the name of one of such owners with the notation “and another,” or “and others,” or “and wife,” or “and husband,” or “and spouse,” or the appropriate abbreviations of such words, or their legal equivalents, so as to indicate that the real estate was or is owned by more than one person.","order_by":null,"text":{"0":{"id":308115,"text":"The lien on real estate owned by more than one person as tenants in common, joint tenants or otherwise for the payment of all prior, present and subsequent taxes and levies or assessments thereof, including any tax, levy, or assessment authorized under \u00a7 58.1-3712, 58.1-3713, 58.1-3713.4, or 58.1-3741, shall not be impaired if such real estate was or is assessed in the name of one of such owners with the notation “and another,” or “and others,” or “and wife,” or “and husband,” or “and spouse,” or the appropriate abbreviations of such words, or their legal equivalents, so as to indicate that the real estate was or is owned by more than one person.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15849,"edition_id":1,"name":"Tax to Constitute Lien","identifier":"11","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 04:00:30","date_modified":"2026-06-26 04:00:30","permalink":{"id":256929,"object_type":"structure","relational_id":15849,"identifier":"11","token":"58.1\/III\/32\/11","url":"\/58.1\/III\/32\/11\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12997,"edition_id":1,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":256887,"object_type":"structure","relational_id":12997,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":61191,"structure_id":15849,"section_number":"58.1-3340","catch_line":"Lien on real estate for taxes and levies assessed thereon; responsibility of purchaser or trustee at sale; lien on rents","url":"\/58.1-3340\/","token":"58.1\/III\/32\/11\/58.1-3340","metadata":false},{"id":65191,"structure_id":15849,"section_number":"58.1-3341","catch_line":"Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending suits","url":"\/58.1-3341\/","token":"58.1\/III\/32\/11\/58.1-3341","metadata":false},{"id":64594,"structure_id":15849,"section_number":"58.1-3342","catch_line":"Assessment upon owner's death; liability of personalty for tax","url":"\/58.1-3342\/","token":"58.1\/III\/32\/11\/58.1-3342","metadata":false},{"id":86038,"structure_id":15849,"section_number":"58.1-3343","catch_line":"Effect of lien on certain real estate jointly owned","url":"\/58.1-3343\/","token":"58.1\/III\/32\/11\/58.1-3343","metadata":false},{"id":61380,"structure_id":15849,"section_number":"58.1-3344","catch_line":"Taxes a lien on fee simple estate, not merely on interest of owner","url":"\/58.1-3344\/","token":"58.1\/III\/32\/11\/58.1-3344","metadata":false},{"id":83018,"structure_id":15849,"section_number":"58.1-3345","catch_line":"Tax liens on timber in certain counties","url":"\/58.1-3345\/","token":"58.1\/III\/32\/11\/58.1-3345","metadata":false}],"previous_section":{"id":64594,"structure_id":15849,"section_number":"58.1-3342","catch_line":"Assessment upon owner's death; liability of personalty for tax","url":"\/58.1-3342\/","token":"58.1\/III\/32\/11\/58.1-3342","metadata":false},"next_section":{"id":61380,"structure_id":15849,"section_number":"58.1-3344","catch_line":"Taxes a lien on fee simple estate, not merely on interest of owner","url":"\/58.1-3344\/","token":"58.1\/III\/32\/11\/58.1-3344","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3343\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1984, chapter 675; in 2001, chapter 462<\/a>; in 2013, chapters 305<\/a> and 618<\/a>; in 2020, chapter 900<\/a>.<\/p>","references":false,"refers_to":[{"id":70681,"section_number":"58.1-3712","catch_line":"Counties and cities authorized to levy severance tax on gases","order_by":null,"url":"\/58.1-3712\/"},{"id":85271,"section_number":"58.1-3713","catch_line":"Local gas road improvement and Virginia Coalfield Economic Development Authority tax","order_by":null,"url":"\/58.1-3713\/"},{"id":71813,"section_number":"58.1-3713.4","catch_line":"Additional one percent tax on gas","order_by":null,"url":"\/58.1-3713.4\/"},{"id":76655,"section_number":"58.1-3741","catch_line":"Counties and cities authorized to levy severance license tax on the sale of coal","order_by":null,"url":"\/58.1-3741\/"}],"permalink":{"id":256943,"object_type":"law","relational_id":86038,"identifier":"58.1-3343","token":"58.1\/III\/32\/11\/58.1-3343","url":"\/58.1-3343\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3343\/","token":"58.1\/III\/32\/11\/58.1-3343","dublin_core":{"Title":"Effect of lien on certain real estate jointly owned","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3343","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The lien<\/span> on real estate owned by more than one person as tenants in common, joint tenants or otherwise for the payment of all prior, present and subsequent taxes and levies or assessments thereof, including any tax, levy<\/span>, or assessment authorized under \u00a7 58.1-3712<\/a>, 58.1-3713<\/a>, 58.1-3713.4<\/a>, or 58.1-3741<\/a>, shall not be impaired if such real estate was or is assessed in the name of one of such owners with the notation “and another,” or “and others,” or “and wife,” or “and husband,” or “and spouse,” or the appropriate abbreviations of such words, or their legal equivalents, so as to indicate that the real estate was or is owned by more than one person.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEFFECT OF LIEN ON CERTAIN REAL ESTATE JOINTLY OWNED (\u00a7 58.1-3343)\n\nThe lien on real estate owned by more than one person as tenants in common,\njoint tenants or otherwise for the payment of all prior, present and subsequent\ntaxes and levies or assessments thereof, including any tax, levy, or assessment\nauthorized under \u00a7 58.1-3712, 58.1-3713, 58.1-3713.4, or 58.1-3741, shall not\nbe impaired if such real estate was or is assessed in the name of one of such\nowners with the notation “and another,” or “and others,”\nor “and wife,” or “and husband,” or “and\nspouse,” or the appropriate abbreviations of such words, or their legal\nequivalents, so as to indicate that the real estate was or is owned by more than\none person.\n\nHISTORY: Code 1950, \u00a7 58-770; 1984, c. 675; 2001, c. 462; 2013, cc. 305, 618;\n2020, c. 900.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}