21-389 - Change of assessment rolls on change of ownership of lands. - Virginia Statutes

§ 21-389. Change of assessment rolls on change of ownership of lands.

If at any time before or after the preparation of the assessment rolls ordrainage tax lists the owners of any lands within the boundary of thedrainage project, which are liable for assessments or are assessed, shouldsell the whole or part of the lands, the board of viewers together with theassistance of the drainage engineer of the project, or any other competentdrainage engineer, shall so prepare or change the assessment rolls to providefor the change in liability due to the change of ownership of the lands orpart thereof. The new owner's name shall be added to the assessment roll andshall thereafter be liable for the drainage assessment upon that portion ofthe land purchased.

(Code 1919, § 1771; 1924, p. 713; 1926, p. 622; 1936, p. 1037; 1954, c. 642.)