                                 CODE OF VIRGINIA

PRORATION OF DELINQUENT TAXES AFTER PURCHASE OF PART OF TRACT (§ 58.1-3227)

Any person who shall become the purchaser or in anywise acquire a portion of a
tract of land or one or more lots, more than one of which are together assessed
on one or more lines of the land assessment books, or any person having the
right to charge a portion of a tract of land or one or more such lots with a
debt, may petition the circuit court of the county or city wherein such real
estate is situated to determine how much and what part of any delinquent tax,
levy or assessment is properly chargeable against the land or lot or lots so
purchased or acquired by such person or so liable to be charges for a debt. All
persons interested in such real estate shall be summoned and made parties
defendant to such petition and shall be entitled to ten days&#8217; notice
thereof before a hearing may be held. The court may enter such order as may
appear just and proper and, upon payment of the amount of the tax, levy or
assessment due from the petitioners, the clerk of the court shall note the same
on the margin of the delinquent tax books. Any person so paying part of any
delinquent tax levy or assessment shall be entitled to sue and obtain judgment
against any person primarily liable for such delinquent tax or who may have
contracted for the payment of the same and failed to pay.

HISTORY: Code 1950, § 58-828; 1984, c. 675.