                                 CODE OF VIRGINIA

WHEN ASSESSMENT DUE AND PAYABLE; WHEN DELINQUENT (§ 21-375)

The assessments shall be due and payable on the first Monday in September in
each year, and if the same shall not be paid in full by the thirty-first day of
December following, they shall be delinquent and shall be entered as such by the
treasurer of the county in which the lands whereon the assessments are
delinquent are located, on his copy of the assessment rolls, which entry shall
be notice of the lien of any such delinquent assessment to the same extent as
the entry of lands in the delinquent tax books is notice of the lien thereon.

HISTORY: Code 1919, § 1771; 1920, p. 611; 1924, p. 712; 1926, p. 620; 1936, p.
1035.