                                 CODE OF VIRGINIA

EFFECT OF LIEN ON CERTAIN REAL ESTATE JOINTLY OWNED (§ 58.1-3343)

The lien on real estate owned by more than one person as tenants in common,
joint tenants or otherwise for the payment of all prior, present and subsequent
taxes and levies or assessments thereof, including any tax, levy, or assessment
authorized under § 58.1-3712, 58.1-3713, 58.1-3713.4, or 58.1-3741, shall not
be impaired if such real estate was or is assessed in the name of one of such
owners with the notation &#8220;and another,&#8221; or &#8220;and others,&#8221;
or &#8220;and wife,&#8221; or &#8220;and husband,&#8221; or &#8220;and
spouse,&#8221; or the appropriate abbreviations of such words, or their legal
equivalents, so as to indicate that the real estate was or is owned by more than
one person.

HISTORY: Code 1950, § 58-770; 1984, c. 675; 2001, c. 462; 2013, cc. 305, 618;
2020, c. 900.