21-404 - Payment of assessments from proceeds of sale of land. - Virginia Statutes

§ 21-404. Payment of assessments from proceeds of sale of land.

If any person, or any number of persons, claiming to have a title to anytract or tracts of land subject to assessment or drainage tax, shall fail topay an annual assessment levied against such lands, and a county treasurershall be compelled to sell such lands under the law for the purpose of makingsuch collection, the net proceeds of such sale shall be held by him anddisbursed for the purpose of paying the current assessment and future annualassessments so far as the proceeds may be sufficient.

(Code 1919, § 1776; 1926, p. 624.)