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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE II. Taxes Administered By Other Agencies |
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CHAPTER 26. Taxation of Public Service Corporations |
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ARTICLE 1. General Provisions |
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SECTION 58.1-2612. Lien of taxes |
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All the taxes and levies provided for in this chapter shall, until paid, be a lien upon the property within the Commonwealth of the corporation owning the same and take precedence over all other liens or encumbrances. Code 1950, §§ 58-536, 58-599, 58-615; 1984, c. 675. |