58.1-3345 - Tax liens on timber in certain counties.
§ 58.1-3345. Tax liens on timber in certain counties.
In any county in this Commonwealth which adjoins three cities lying whollywithin this Commonwealth, one of which cities has a population of 190,000 ormore, taxes and levies assessed against the land of a life tenant shall be alien upon any matured timber growing upon such land, and in any suit broughtfor the purpose of enforcing such lien the court may decree a sale of suchtimber. The term "matured timber," as used in this section, shall mean anytimber which may be selectively cut without damage to the estate of theremainder, and the certificate of the State Forester that timber is maturedshall be accepted as prima facie evidence of that fact.
(Code 1950, § 58-768.1; 1984, c. 675.)