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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>55016</law_id><section_number>58.1-3953</section_number><catch_line>Additional proceedings for the collection of taxes; jurisdiction and venue</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-3955</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="39">Enforcement, Collection, Refunds, Remedies and Review of Local Taxes</unit><unit label="article" level="4" order_by="1" identifier="3">Collection by Distress, Suit, Lien, Etc</unit></structure><text>
						<section><p>The payment of any county, city or town taxes, may, in addition to the other remedies provided in this chapter, be enforced by action at <span class="dictionary">law</span>, suit in <span class="dictionary">equity</span> or by <span class="dictionary">attachment</span> in the same manner, to the same extent and with the same rights of <span class="dictionary">appeal</span> as now exist or may hereafter be provided by <span class="dictionary">law</span> for the enforcement of demands between individuals. The <span class="dictionary">venue</span> for any such proceeding under this section shall be as specified in subdivision 13 a of &#xA7;&#xA0;<a class="law" title="Category A or preferred venue" href="/8.01-261/">8.01-261</a>.</p></section></text><history>Code 1950, &#xA7; 58-1014; 1954, c. 333; 1977, c. 624; 1981, c. 421; 1984, c. 675.</history><metadata></metadata></law>
