{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3344.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3344.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3344.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3344.html"}],"law_id":61380,"edition_id":1,"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","history":"Code 1950, \u00a7 58-1024; 1958, c. 602; 1972, cc. 10, 592; 1973, c. 467; 1984, c. 675.","full_text":"In any city, county, district or town:\n\n1\n\nTaxes 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\n\nWhen taxes are assessed against land in the name of a life tenant or other person owning less than the fee or owing no interest, the land may be sold under § 58.1-3965 et seq. for delinquent taxes provided the owner of record or his heirs be made parties to the proceeding for sale.","order_by":null,"text":{"0":{"id":224212,"text":"In any city, county, district or town:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":224213,"text":"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.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":224214,"text":"When taxes are assessed against land in the name of a life tenant or other person owning less than the fee or owing no interest, the land may be sold under § 58.1-3965 et seq. for delinquent taxes provided the owner of record or his heirs be made parties to the proceeding for sale.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3344\/","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 1958, chapter 602; in 1972, chapters 10 and 592; in 1973, chapter 467; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":70850,"section_number":"58.1-3965","catch_line":"When land may be sold for delinquent taxes; notice of sale; owner's right of redemption","order_by":null,"url":"\/58.1-3965\/"}],"permalink":{"id":256947,"object_type":"law","relational_id":61380,"identifier":"58.1-3344","token":"58.1\/III\/32\/11\/58.1-3344","url":"\/58.1-3344\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3344\/","token":"58.1\/III\/32\/11\/58.1-3344","dublin_core":{"Title":"Taxes a lien on fee simple estate, not merely on interest of owner","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3344","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

In any city, county, district or town:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Taxes assessed against real estate subject to taxes shall be a lien<\/span> on the property and the name of the person listed as owner shall be for convenience in the collection of the taxes. The lien<\/span> 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<\/span> 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. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> When taxes are assessed against land in the name of a life tenant or other person owning less than the fee or owing no interest, the land may be sold under § 58.1-3965<\/a> et seq. for delinquent taxes provided the owner of record or his heirs be made parties to the proceeding for sale. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAXES A LIEN ON FEE SIMPLE ESTATE, NOT MERELY ON INTEREST OF OWNER (\u00a7\n58.1-3344)\n\nIn any city, county, district or town:\n\n1. Taxes assessed against real estate subject to taxes shall be a lien on the\nproperty and the name of the person listed as owner shall be for convenience in\nthe collection of the taxes. The lien for taxes shall not be limited to the\ninterest of the person assessed but shall be on the entire fee simple estate.\nThere shall be no lien when for any year the same property is assessed to more\nthan one person and all taxes assessed against the property in one of the names\nhave been paid for that year.\n\n2. When taxes are assessed against land in the name of a life tenant or other\nperson owning less than the fee or owing no interest, the land may be sold under\n§ 58.1-3965 et seq. for delinquent taxes provided the owner of record or\nhis heirs be made parties to the proceeding for sale.\n\nHISTORY: Code 1950, \u00a7 58-1024; 1958, c. 602; 1972, cc. 10, 592; 1973, c. 467;\n1984, c. 675.","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}}