58.1-3943 - Distraint on property of tenant or of owner of tract who has sold part thereof. - Virginia Statutes

§ 58.1-3943. Distraint on property of tenant or of owner of tract who hassold part thereof.

When rent is payable in a share of a crop, the share of the crop belonging toa landlord who owes taxes, but only that share, shall be liable to levy. Whentaxes are assessed wholly to one person on a tract or lot, part of which hasbecome the freehold of another by a title recorded before the commencement ofthe year for which such taxes are assessed, the property belonging to theformer shall not be distrained for more than a due proportion of the taxes.

(Code 1950, § 58-1006; 1984, c. 675.)