58.1-3227 - Proration of delinquent taxes after purchase of part of tract. - Virginia Statutes

§ 58.1-3227. Proration of delinquent taxes after purchase of part of tract.

Any person who shall become the purchaser or in anywise acquire a portion ofa tract of land or one or more lots, more than one of which are togetherassessed on one or more lines of the land assessment books, or any personhaving the right to charge a portion of a tract of land or one or more suchlots with a debt, may petition the circuit court of the county or citywherein such real estate is situated to determine how much and what part ofany delinquent tax, levy or assessment is properly chargeable against theland or lot or lots so purchased or acquired by such person or so liable tobe charges for a debt. All persons interested in such real estate shall besummoned and made parties defendant to such petition and shall be entitled toten days' notice thereof before a hearing may be held. The court may entersuch order as may appear just and proper and, upon payment of the amount ofthe tax, levy or assessment due from the petitioners, the clerk of the courtshall note the same on the margin of the delinquent tax books. Any person sopaying part of any delinquent tax levy or assessment shall be entitled to sueand obtain judgment against any person primarily liable for such delinquenttax or who may have contracted for the payment of the same and failed to pay.

(Code 1950, § 58-828; 1984, c. 675.)