58.1-2284 - Memorandum of lien for collection of taxes. - Virginia Statutes

§ 58.1-2284. Memorandum of lien for collection of taxes.

A. If any taxes or fees, including penalties and interest, due under thischapter become delinquent or are past due, the Commissioner may file amemorandum of lien in the circuit court clerk's office of the county or cityin which the taxpayer's place of business is located, or in which thetaxpayer resides. If the taxpayer has no place of business or residencewithin the Commonwealth, such memorandum may be filed in the Circuit Court ofthe City of Richmond. A copy of such memorandum may also be filed in theclerk's office of all counties and cities in which the taxpayer owns realestate. Such memorandum shall be recorded in the judgment docket book andshall have the effect of a judgment in favor of the Commonwealth, to beenforced as provided in Article 19 (§ 8.01-196 et seq.) of Chapter 3 of Title8.01, mutatis mutandis, except that a writ of fieri facias may be issued anytime after the memorandum is filed. The lien on real estate shall becomeeffective at the time the memorandum is filed in the jurisdiction in whichthe real estate is located.

B. Recordation of a memorandum of lien hereunder shall not affect the rightto a refund or exoneration under this chapter nor shall an application forcorrection pursuant to § 58.1-2281 affect the power of the Commissioner tocollect the tax, except as specifically provided in this chapter.

(2000, cc. 729, 758.)