2014 Virginia Code
Title 58.1 - Taxation
§ 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.
Code 1950, ยง 58-1010.1; 1972, c. 478; 1984, c. 675.
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