58.1-3204 - Lands acquired from United States, etc., when beneficial ownership held prior to January 1. - Virginia Statutes

§ 58.1-3204. Lands acquired from United States, etc., when beneficialownership held prior to January 1.

All persons or corporations who receive deeds from the United States or itsagencies for lands in the Commonwealth of Virginia by virtue of contractstherefor by which the beneficial ownership was held prior to January 1 ofthat year shall be assessable by the commissioners of the revenue for taxesand levies on such lands for the then current year, as if the deed for thelands had been recorded on or before January 1 of that year.

(Code 1950, § 58-761; 1984, c. 675.)