Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-1809
Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lien
Any court having jurisdiction over a creditor's bill, partition suit, condemnation suit, interpleader or other cause or action in which it is necessary to make the Commonwealth a party in order to determine the respective rights of two or more other adverse parties, shall have jurisdiction over the Commonwealth for the limited purposes of determining the validity of a tax lien of the Commonwealth, the amount of such lien, and the priority of such lien vis-a-vis other liens. Such court shall have no jurisdiction to determine the validity of the assessment secured by the lien. This section shall apply only if the pleadings clearly set forth the nature of the tax lien and service is properly made upon the Attorney General.
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Nearby sections (25 sections)
- 58.1-1748 · Administration
- 58.1-1800 · Local treasurer to receive state taxes; list of delinquent…
- 58.1-1801 · Delinquent lists involving state taxes to be transmitted to…
- 58.1-1802 · When delinquent state taxes charged off; notification and…
- 58.1-1802.1 · Period of limitations on collection; accrual of interest…
- 58.1-1802.2 · Delinquent returns; enforcement; when approval required
- 58.1-1803 · Department of Taxation may appoint collectors of delinquent…
- 58.1-1804 · Collection out of estate in hands of or debts due by third…
- 58.1-1805 · Memorandum of lien for collection of taxes; release of lien
- 58.1-1806 · Additional proceedings for the collection of taxes;…
- 58.1-1807 · Judgment or decree; effect thereof; enforcement
- 58.1-1808 · Collection in foreign jurisdiction
- 58.1-1809 · Jurisdiction over Commonwealth for purpose of determining…
- 58.1-1812 · Assessment of omitted taxes by the Department of Taxation
- 58.1-1813 · Liability of corporate officer or employee, or member,…
- 58.1-1814 · Criminal liability for failure to file returns or keep…
- 58.1-1815 · Willful failure to collect and account for tax
- 58.1-1816 · Conversion of trust taxes; penalty; limitation of…
- 58.1-1817 · Installment agreements for the payment of taxes
- 58.1-1817.1 · Waiver of tax penalties for small businesses
- 58.1-1818 · Taxpayer problem resolution program; taxpayer assistance…
- 58.1-1819 · Reserved
- 58.1-1820 · Definitions
- 58.1-1821 · Application to Tax Commissioner for correction
- 58.1-1822 · Action of Tax Commissioner on application for correction