{"data":{"id":"us-va/va.-code-58.1-3943","jurisdiction":"us-va","citation":"Va. Code § 58.1-3943","heading":"Distraint on property of tenant or of owner of tract who has sold part thereof","body":"When rent is payable in a share of a crop, the share of the crop belonging to a landlord who owes taxes, but only that share, shall be liable to levy. When taxes are assessed wholly to one person on a tract or lot, part of which has become the freehold of another by a title recorded before the commencement of the year for which such taxes are assessed, the property belonging to the former shall not be distrained for more than a due proportion of the taxes.Code 1950, § 58-1006; 1984, c. 675.","path":["Title 58.1. TAXATION","Subtitle III. LOCAL TAXES","Chapter 39. ENFORCEMENT, COLLECTION, REFUNDS, REMEDIES AND REVIEW OF LOCAL TAXES","Article 3. COLLECTION BY DISTRESS, SUIT, LIEN, ETC"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-3943/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"60468c26293ab361c86b10ebe157b3ea3266e1c5a391d1d973342e15ec692f1f","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-3942","next":"us-va/va.-code-58.1-3944"},"notice":"GroundRules: Original legal text. Not legal advice."}