{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3745.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3745.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3745.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3745.html"}],"law_id":57709,"edition_id":1,"section_id":57709,"structure_id":15149,"section_number":"58.1-3745","catch_line":" Lien on real estate and personal property of businesses severing coal","history":"2013, cc. 305, 618; 2021, Sp. Sess. I, c. 532.","full_text":"There shall be a priority lien upon a debtor’s estate for all taxes due and owing under the authority granted by this chapter. Such lien shall be inferior only to real estate and personal property taxes, levies, and penalties; any obligation, bond, or instrument used in lieu of a bond to the Department of Energy under Title 45.2; and liens benefiting the Commonwealth. This lien shall not require a distraint action prior to enforcement.\n\t\tThe purchaser at a sale of real estate to which the lien under this section applies shall cause the proceeds of such sale to be applied to the payment of all taxes and levies assessed and due under the authority granted by this chapter, the provisions of \u00a7 55.1-324 notwithstanding. The words “taxes” and “levies” as used in this section include the penalties and interest accruing on such taxes and levies in pursuance of law. In addition to existing remedies for the collection of taxes and levies, the lien imposed hereby shall be enforceable in the same manner as provided in Article 4 (\u00a7 58.1-3965 et seq.) of Chapter 39. There shall be a further lien upon the rents of such real estate, whether the same be in money or in kind, for taxes and levies of the current year.","order_by":null,"text":{"0":{"id":211365,"text":"There shall be a priority lien upon a debtor’s estate for all taxes due and owing under the authority granted by this chapter. Such lien shall be inferior only to real estate and personal property taxes, levies, and penalties; any obligation, bond, or instrument used in lieu of a bond to the Department of Energy under Title 45.2; and liens benefiting the Commonwealth. This lien shall not require a distraint action prior to enforcement.\n\t\tThe purchaser at a sale of real estate to which the lien under this section applies shall cause the proceeds of such sale to be applied to the payment of all taxes and levies assessed and due under the authority granted by this chapter, the provisions of \u00a7 55.1-324 notwithstanding. The words “taxes” and “levies” as used in this section include the penalties and interest accruing on such taxes and levies in pursuance of law. In addition to existing remedies for the collection of taxes and levies, the lien imposed hereby shall be enforceable in the same manner as provided in Article 4 (\u00a7 58.1-3965 et seq.) of Chapter 39. There shall be a further lien upon the rents of such real estate, whether the same be in money or in kind, for taxes and levies of the current year.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15149,"edition_id":1,"name":"Local Coal Severance License Taxes","identifier":"37.1","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:52:32","date_modified":"2026-06-26 03:52:32","permalink":{"id":258357,"object_type":"structure","relational_id":15149,"identifier":"37.1","token":"58.1\/III\/37.1","url":"\/58.1\/III\/37.1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":82049,"structure_id":15149,"section_number":"58.1-3740","catch_line":"Definitions","url":"\/58.1-3740\/","token":"58.1\/III\/37.1\/58.1-3740","metadata":false},{"id":76655,"structure_id":15149,"section_number":"58.1-3741","catch_line":"Counties and cities authorized to levy severance license tax on the sale of coal","url":"\/58.1-3741\/","token":"58.1\/III\/37.1\/58.1-3741","metadata":false},{"id":63950,"structure_id":15149,"section_number":"58.1-3742","catch_line":"Distribution of local coal road improvement severance tax","url":"\/58.1-3742\/","token":"58.1\/III\/37.1\/58.1-3742","metadata":false},{"id":62435,"structure_id":15149,"section_number":"58.1-3743","catch_line":"Severance license taxes to be paid to jurisdiction in which coal is severed","url":"\/58.1-3743\/","token":"58.1\/III\/37.1\/58.1-3743","metadata":false},{"id":67917,"structure_id":15149,"section_number":"58.1-3744","catch_line":"Uniform ordinance provisions","url":"\/58.1-3744\/","token":"58.1\/III\/37.1\/58.1-3744","metadata":false},{"id":57709,"structure_id":15149,"section_number":"58.1-3745","catch_line":" Lien on real estate and personal property of businesses severing coal","url":"\/58.1-3745\/","token":"58.1\/III\/37.1\/58.1-3745","metadata":false}],"previous_section":{"id":67917,"structure_id":15149,"section_number":"58.1-3744","catch_line":"Uniform ordinance provisions","url":"\/58.1-3744\/","token":"58.1\/III\/37.1\/58.1-3744","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3745\/","history_text":"

This law was first created in 2013. The record of its establishment is cataloged in chapters 305<\/a> and 618<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":[{"id":65453,"section_number":"58.1-3930","catch_line":"How liens to be recorded; release of liens","order_by":null,"url":"\/58.1-3930\/"},{"id":80460,"section_number":"58.1-3932","catch_line":"Card system record and index of delinquent real estate in City of Norfolk","order_by":null,"url":"\/58.1-3932\/"},{"id":55485,"section_number":"58.1-3959","catch_line":"Petition to ascertain delinquent taxes; exoneration from lien","order_by":null,"url":"\/58.1-3959\/"}],"refers_to":[{"id":79384,"section_number":"55.1-324","catch_line":"Powers and duties of trustee in event of sale under or satisfaction of deed of trust","order_by":null,"url":"\/55.1-324\/"},{"id":70850,"section_number":"58.1-3965","catch_line":"When land may be sold for delinquent taxes; notice of sale; owner's right of redemption","order_by":null,"url":"\/58.1-3965\/"}],"permalink":{"id":258379,"object_type":"law","relational_id":57709,"identifier":"58.1-3745","token":"58.1\/III\/37.1\/58.1-3745","url":"\/58.1-3745\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3745\/","token":"58.1\/III\/37.1\/58.1-3745","dublin_core":{"Title":" Lien on real estate and personal property of businesses severing coal","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3745","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

There shall be a priority lien<\/span> upon a debtor’s estate for all taxes due and owing under the authority granted by this chapter. Such lien<\/span> shall be inferior only to real estate and personal property taxes, levies, and penalties; any obligation, bond<\/span>, or instrument used in lieu of a bond<\/span> to the Department<\/span> of Energy under Title 45.2; and liens<\/span> benefiting the Commonwealth. This lien<\/span> shall not require a distraint action prior to enforcement.\n\t\tThe purchaser at a sale of real estate to which the lien<\/span> under this section applies shall cause the proceeds of such sale to be applied to the payment of all taxes and levies assessed and due under the authority granted by this chapter, the provisions of \u00a7 55.1-324<\/a> notwithstanding. The words “taxes” and “levies” as used in this section include the penalties and interest accruing on such taxes and levies in pursuance of law<\/span>. In addition to existing remedies for the collection of taxes and levies, the lien<\/span> imposed hereby shall be enforceable in the same manner as provided in Article 4 (\u00a7 58.1-3965<\/a> et seq.) of Chapter 39. There shall be a further lien<\/span> upon the rents of such real estate, whether the same be in money or in kind, for taxes and levies of the current year.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\n LIEN ON REAL ESTATE AND PERSONAL PROPERTY OF BUSINESSES SEVERING COAL (\u00a7\n58.1-3745)\n\nThere shall be a priority lien upon a debtor’s estate for all taxes due\nand owing under the authority granted by this chapter. Such lien shall be\ninferior only to real estate and personal property taxes, levies, and penalties;\nany obligation, bond, or instrument used in lieu of a bond to the Department of\nEnergy under Title 45.2; and liens benefiting the Commonwealth. This lien shall\nnot require a distraint action prior to enforcement.\n\t\tThe purchaser at a sale of real estate to which the lien under this section\napplies shall cause the proceeds of such sale to be applied to the payment of\nall taxes and levies assessed and due under the authority granted by this\nchapter, the provisions of \u00a7 55.1-324 notwithstanding. The words\n“taxes” and “levies” as used in this section include the\npenalties and interest accruing on such taxes and levies in pursuance of law. In\naddition to existing remedies for the collection of taxes and levies, the lien\nimposed hereby shall be enforceable in the same manner as provided in Article 4\n(\u00a7 58.1-3965 et seq.) of Chapter 39. There shall be a further lien upon the\nrents of such real estate, whether the same be in money or in kind, for taxes\nand levies of the current year.\n\nHISTORY: 2013, cc. 305, 618; 2021, Sp. Sess. I, c. 532.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}