58.1-3955 - Judgment or decree; effect thereof; enforcement. - Virginia Statutes

§ 58.1-3955. Judgment or decree; effect thereof; enforcement.

In any proceeding under § 58.1-3953 the court shall have the power todetermine the proper taxes, penalties and interest with which upon a correctassessment the taxpayer is chargeable for any year or years not barred by thestatute of limitations at the time the proceedings were instituted, and orderpayment thereof. If any taxes of which collection is sought have beenerroneously charged, the court may order exoneration thereof. Payment of suchjudgment or decree shall be enforced against the taxpayer in the same mannerthat it could be enforced in a proceeding between individuals.

(Code 1950, § 58-1017; 1984, c. 675.)