2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 37 License Taxes (58.1-3700 thru 58.1-3735)
58.1-3713.5 Lien on real estate and personal property of businesses severing coal

58.1-3713.5. Lien on real estate and personal property of businesses severing coal.

There shall be a priority lien upon a debtor's estate for all taxes due and owing under 58.1-3712 and 58.1-3713, by persons engaged in the business of severing coal from the earth. Such lien shall be inferior only to real estate and personal property taxes, levies, and penalties; any obligation, bond or instrument used in lieu of a bond to the Department of Mines, Minerals, and Energy under Title 45.1; and liens benefiting the Commonwealth of Virginia. This lien shall not require a distraint action prior to enforcement.

The purchaser at a sale of real estate to which the lien under this section applies shall cause the proceeds of such sale to be applied to the payment of all taxes and levies assessed and due pursuant to 58.1-3712 and 58.1-3713, the provisions of 55-59.4 notwithstanding. The words "taxes" and "levies" as used in this section include the penalties and interest accruing on such taxes and levies in pursuance of law. In addition to existing remedies for the collection of taxes and levies, the lien imposed hereby shall be enforceable in the same manner as provided in Article 4 ( 58.1-3965 et seq.) of Chapter 39 of this title. There shall be a further lien upon the rents of such real estate, whether the same be in money or in kind, for taxes and levies of the current year.

(2001, c. 462.)