                                 CODE OF VIRGINIA

DISTRAINT ON PROPERTY OF TENANT OR OF OWNER OF TRACT WHO HAS SOLD PART THEREOF
(§ 58.1-3943)

When rent is payable in a share of a crop, the share of the crop belonging to a
landlord who owes taxes, but only that share, shall be liable to levy. When
taxes are assessed wholly to one person on a tract or lot, part of which has
become the freehold of another by a title recorded before the commencement of
the year for which such taxes are assessed, the property belonging to the former
shall not be distrained for more than a due proportion of the taxes.

HISTORY: Code 1950, § 58-1006; 1984, c. 675.