Virginia Code 58.1-3945: Where land lies partly in one county and partly in another.
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When taxes or levies are assessed on a tract of land lying partly in one county or city and partly in another county or city the treasurer of the county or city in which the taxes or levies are so assessed may distrain on the part of the land lying in the other county or city in the same manner as if such part was in his own county or city.
Terms Used In Virginia Code 58.1-3945
- City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
Code 1950, § 58-1007; 1984, c. 675.