§ 58.1-2023. Judgment or decree; effect thereof; enforcement
In any proceeding under § 58.1-2022 the court shall have the power to determine the proper taxes, and to enter an order requiring the taxpayer to file all returns and pay all taxes, penalties and interest with which upon a correct assessment he is chargeable for any year or years not barred by the statute of limitations at the time the proceedings were instituted. If any taxes of which collection is sought have been erroneously charged, the court may order exoneration thereof. Payment of any 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, §§ 58-44, 58-1017; 1984, c. 675.)
Sections: Previous 58.1-2020 58.1-2021 58.1-2022 58.1-2023 58.1-2024 58.1-2025 58.1-2026 58.1-2030 58.1-2031 58.1-2032 58.1-2033 58.1-2034 58.1-2035 NextLast modified: April 16, 2009