Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3343
Effect of lien on certain real estate jointly owned
The lien on real estate owned by more than one person as tenants in common, joint tenants or otherwise for the payment of all prior, present and subsequent taxes and levies or assessments thereof, including any tax, levy, or assessment authorized under § 58.1-3712, 58.1-3713, 58.1-3713.4, or 58.1-3741, shall not be impaired if such real estate was or is assessed in the name of one of such owners with the notation "and another," or "and others," or "and wife," or "and husband," or "and spouse," or the appropriate abbreviations of such words, or their legal equivalents, so as to indicate that the real estate was or is owned by more than one person.
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Nearby sections (25 sections)
- 58.1-3312 · Changes to be noted in land book by commissioner in making…
- 58.1-3313 · Commissioners to correct mistakes in their land books
- 58.1-3314 · Transfer and entry fees
- 58.1-3315 · Collection of fees
- 58.1-3320 · Taxes to be extended on basis of assessment
- 58.1-3321 · Effect on rate when assessment results in tax increase;…
- 58.1-3330 · Notice of change in assessment
- 58.1-3331 · Public disclosure of certain assessment records
- 58.1-3332 · Property appraisal cards or sheets
- 58.1-3340 · Lien on real estate for taxes and levies assessed thereon;…
- 58.1-3341 · Liens for taxes delinquent twenty years or more released;…
- 58.1-3342 · Assessment upon owner's death; liability of personalty for…
- 58.1-3343 · Effect of lien on certain real estate jointly owned
- 58.1-3344 · Taxes a lien on fee simple estate, not merely on interest…
- 58.1-3345 · Tax liens on timber in certain counties
- 58.1-3350 · Review of assessment
- 58.1-3351 · How assessed value changed; improvements; correction by…
- 58.1-3352 · When lands in one place are assessed in another; how error…
- 58.1-3353 · Assessment not invalid unless rights prejudiced by error
- 58.1-3354 · Change when easement acquired
- 58.1-3355 · Notice to State Corporation Commission and Department of…
- 58.1-3360 · Credit on current year's taxes when land acquired by United…
- 58.1-3360.1 · Clerk to furnish certificate of land acquired; contents…
- 58.1-3360.2 · Proration by court; effect on interest and penalties
- 58.1-3361 · Clerk to furnish lists of such lands