<?xml version="1.0"?>
<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>78554</law_id><section_number>58.1-1809</section_number><catch_line>Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lien</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="18">Enforcement, Collection, Refund, Remedies and Review of State Taxes</unit><unit label="article" level="4" order_by="1" identifier="1">Collection of State Taxes</unit></structure><text>
						<section><p>Any <span class="dictionary">court</span> having <span class="dictionary">jurisdiction</span> over a <span class="dictionary">creditor</span>&#x2019;s bill, <span class="dictionary">partition</span> suit, condemnation suit, <span class="dictionary">interpleader</span> or other cause or action in which it is necessary to make the Commonwealth a <span class="dictionary">party</span> in <span class="dictionary">order</span> to determine the respective rights of two or more other adverse parties, shall have <span class="dictionary">jurisdiction</span> over the Commonwealth for the limited purposes of determining the validity of a tax <span class="dictionary">lien</span> of the Commonwealth, the amount of such <span class="dictionary">lien</span>, and the priority of such <span class="dictionary">lien</span> vis-a-vis other <span class="dictionary">liens</span>. Such <span class="dictionary">court</span> shall have no <span class="dictionary">jurisdiction</span> to determine the validity of the assessment secured by the <span class="dictionary">lien</span>. This section shall apply only if the <span class="dictionary">pleadings</span> clearly set forth the nature of the tax <span class="dictionary">lien</span> and service is properly made upon the <span class="dictionary">Attorney General</span>.</p></section></text><history>Code 1950, &#xA7; 58-1010.1; 1972, c. 478; 1984, c. 675.</history><metadata></metadata></law>
