58.1-3946 - When owner a nonresident of county, city or town where land lies.
§ 58.1-3946. When owner a nonresident of county, city or town where land lies.
When property subject to taxation is located in a county, city or towndifferent from that in which the owner of such property resides, or when aperson assessed with any taxes, levies and other charges before paying thesame removes from the county, city or town in which the assessment was made,the treasurer shall have the same remedies for the collection of all suchtaxes, levies and other charges in all respects as if the person owing thesame resided in the officer's own county, city or town; or the treasurer maytransfer to the treasurer of the county, city or town in which such personresides the tickets for taxation and levies and the statements for othercharges against such person or property and the last-named officer shallproceed to collect the same and pay the proceeds to the former officer.
(Code 1950, § 58-1008; 1984, c. 675; 2002, c. 64.)