58.1-1809 - Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lien. - Virginia Statutes

§ 58.1-1809. Jurisdiction over Commonwealth for purpose of determiningvalidity, 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 isnecessary to make the Commonwealth a party in order to determine therespective rights of two or more other adverse parties, shall havejurisdiction over the Commonwealth for the limited purposes of determiningthe validity of a tax lien of the Commonwealth, the amount of such lien, andthe priority of such lien vis-a-vis other liens. Such court shall have nojurisdiction to determine the validity of the assessment secured by the lien.This section shall apply only if the pleadings clearly set forth the natureof the tax lien and service is properly made upon the Attorney General.

(Code 1950, § 58-1010.1; 1972, c. 478; 1984, c. 675.)