                                 CODE OF VIRGINIA

WHEN OWNER A NONRESIDENT OF COUNTY, CITY OR TOWN WHERE LAND LIES (§ 58.1-3946)

When property subject to taxation is located in a county, city or town different
from that in which the owner of such property resides, or when a person assessed
with any taxes, levies and other charges before paying the same removes from the
county, city or town in which the assessment was made, the treasurer shall have
the same remedies for the collection of all such taxes, levies and other charges
in all respects as if the person owing the same resided in the officer&#8217;s
own county, city or town; or the treasurer may transfer to the treasurer of the
county, city or town in which such person resides the tickets for taxation and
levies and the statements for other charges against such person or property and
the last-named officer shall proceed to collect the same and pay the proceeds to
the former officer.

HISTORY: Code 1950, § 58-1008; 1984, c. 675; 2002, c. 64.