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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 III. Local Taxes |
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CHAPTER 39. Enforcement, Collection, Refunds, Remedies and Review of Local Taxes |
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ARTICLE 3. Collection By Distress, Suit, Lien, Etc |
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SECTION 58.1-3954. Procedure in such suits |
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Such proceedings shall be instituted and conducted in the name of the county, city, or town in which such taxes are assessed, at the direction of the governing body of the county, city or town, by such attorney as the governing body may employ or retain for the purpose. Code 1950, § 58-1016; 1954, c. 333; 1984, c. 675; 1993, c. 27. |