Virginia Decodedhttps://vacode.org8710558.1-3016Retention of property for payment of taxes2025TaxationLocal TaxesGeneral Provisions

If property be listed by and taxed to any person other than the owner, it shall not be delivered to the owner until the taxes thereon are paid or indemnity given to the person in possession for the payment thereof.

Code 1950, § 58-22; 1984, c. 675.