Virginia Decodedhttps://vacode.org6434558.1-3954Procedure in such suits202558.1-391958.1-3965TaxationLocal TaxesEnforcement, Collection, Refunds, Remedies and Review of Local TaxesCollection by Distress, Suit, Lien, Etc

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.