58.1-3344 - Taxes a lien on fee simple estate, not merely on interest of owner. - Virginia Statutes

§ 58.1-3344. Taxes a lien on fee simple estate, not merely on interest ofowner.

In any city, county, district or town:

1. Taxes assessed against real estate subject to taxes shall be a lien on theproperty and the name of the person listed as owner shall be for conveniencein the collection of the taxes. The lien for taxes shall not be limited tothe interest of the person assessed but shall be on the entire fee simpleestate. There shall be no lien when for any year the same property isassessed to more than one person and all taxes assessed against the propertyin one of the names have been paid for that year.

2. When taxes are assessed against land in the name of a life tenant or otherperson owning less than the fee or owing no interest, the land may be soldunder § 58.1-3965 et seq. for delinquent taxes provided the owner of recordor his heirs be made parties to the proceeding for sale.

(Code 1950, § 58-1024; 1958, c. 602; 1972, cc. 10, 592; 1973, c. 467; 1984,c. 675.)