2014 Virginia Code
Title 58.1 - Taxation
§ 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 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.
Code 1950, § 58-770; 1984, c. 675; 2001, c. 462; 2013, cc. 305, 618.
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