                                 CODE OF VIRGINIA

PAYMENT OF ASSESSMENTS FROM PROCEEDS OF SALE OF LAND (§ 21-404)

If any person, or any number of persons, claiming to have a title to any tract
or tracts of land subject to assessment or drainage tax, shall fail to pay an
annual assessment levied against such lands, and a county treasurer shall be
compelled to sell such lands under the law for the purpose of making such
collection, the net proceeds of such sale shall be held by him and disbursed for
the purpose of paying the current assessment and future annual assessments so
far as the proceeds may be sufficient.

HISTORY: Code 1919, § 1776; 1926, p. 624.