                                 CODE OF VIRGINIA

TAXES A LIEN ON FEE SIMPLE ESTATE, NOT MERELY ON INTEREST OF OWNER (§
58.1-3344)

In any city, county, district or town:

1. Taxes assessed against real estate subject to taxes shall be a lien on the
property and the name of the person listed as owner shall be for convenience in
the collection of the taxes. The lien for taxes shall not be limited to the
interest of the person assessed but shall be on the entire fee simple estate.
There shall be no lien when for any year the same property is assessed to more
than one person and all taxes assessed against the property in one of the names
have been paid for that year.

2. When taxes are assessed against land in the name of a life tenant or other
person owning less than the fee or owing no interest, the land may be sold under
&#xA7; 58.1-3965 et seq. for delinquent taxes provided the owner of record or
his heirs be made parties to the proceeding for sale.

HISTORY: Code 1950, § 58-1024; 1958, c. 602; 1972, cc. 10, 592; 1973, c. 467;
1984, c. 675.