                                 CODE OF VIRGINIA

LANDS ACQUIRED FROM UNITED STATES, ETC., WHEN BENEFICIAL OWNERSHIP HELD PRIOR TO
JANUARY 1 (§ 58.1-3204)

All persons or corporations who receive deeds from the United States or its
agencies for lands in the Commonwealth of Virginia by virtue of contracts
therefor by which the beneficial ownership was held prior to January 1 of that
year shall be assessable by the commissioners of the revenue for taxes and
levies on such lands for the then current year, as if the deed for the lands had
been recorded on or before January 1 of that year.

HISTORY: Code 1950, § 58-761; 1984, c. 675.