§ 58.1-3955. Judgment or decree; effect thereof; enforcement
In any proceeding under § 58.1-3953 the court shall have the power to determine the proper taxes, penalties and interest with which upon a correct assessment the taxpayer is chargeable for any year or years not barred by the statute of limitations at the time the proceedings were instituted, and order payment thereof. If any taxes of which collection is sought have been erroneously charged, the court may order exoneration thereof. Payment of such judgment or decree shall be enforced against the taxpayer in the same manner that it could be enforced in a proceeding between individuals.
(Code 1950, § 58-1017; 1984, c. 675.)
Sections: Previous 58.1-3946 58.1-3947 58.1-3948 58.1-3949 58.1-3952 58.1-3953 58.1-3954 58.1-3955 58.1-3956 58.1-3957 58.1-3958 58.1-3959 58.1-3960 58.1-3961 58.1-3962 NextLast modified: April 16, 2009