                                 CODE OF VIRGINIA

RETENTION OF PROPERTY FOR PAYMENT OF TAXES (§ 58.1-3016)

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.

HISTORY: Code 1950, § 58-22; 1984, c. 675.