21-374 - Assessment shall have effect of judgment and constitute lien. - Virginia Statutes

§ 21-374. Assessment shall have effect of judgment and constitute lien.

The assessments shall thereupon have the force and effect of a judgment as inthe case of state and county taxes. These assessments shall constitute a lienupon the lands assessed with the payment thereof, second only to state,county and district taxes and levies and shall be collected in the samemanner by the same officers as the state and county taxes are collected.

(Code 1919, § 1771; 1920, p. 611; 1924, p. 711; 1926, p. 620; 1936, p. 1035.)