Code of Virginia - Title 58.1 Taxation - Section 58.1-1809 Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lie...

§ 58.1-1809. Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lie...

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.

(Code 1950, § 58-1010.1; 1972, c. 478; 1984, c. 675.)

Sections:  Previous  58.1-1802.1  58.1-1803  58.1-1804  58.1-1805  58.1-1806  58.1-1807  58.1-1808  58.1-1809  58.1-1810  58.1-1812  58.1-1813  58.1-1814  58.1-1815  58.1-1816  58.1-1817  Next

Last modified: April 3, 2009