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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>86038</law_id><section_number>58.1-3343</section_number><catch_line>Effect of lien on certain real estate jointly owned</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="32">Real Property Tax</unit><unit label="article" level="4" order_by="1" identifier="11">Tax to Constitute Lien</unit></structure><text>
						<section><p>The <span class="dictionary">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, <span class="dictionary">levy</span>, or assessment authorized under &#xA7;&#xA0;<a class="law" title="Counties and cities authorized to levy severance tax on gases" href="/58.1-3712/">58.1-3712</a>, <a class="law" title="Local gas road improvement and Virginia Coalfield Economic Development Authority tax" href="/58.1-3713/">58.1-3713</a>, <a class="law" title="Additional one percent tax on gas" href="/58.1-3713.4/">58.1-3713.4</a>, or <a class="law" title="Counties and cities authorized to levy severance license tax on the sale of coal" href="/58.1-3741/">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 &#x201C;and another,&#x201D; or &#x201C;and others,&#x201D; or &#x201C;and wife,&#x201D; or &#x201C;and husband,&#x201D; or &#x201C;and spouse,&#x201D; 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></text><history>Code 1950, &#xA7; 58-770; 1984, c. 675; 2001, c. 462; 2013, cc. 305, 618; 2020, c. 900.</history><metadata></metadata></law>
