                                 CODE OF VIRGINIA

JUDGMENT OR DECREE; EFFECT THEREOF; ENFORCEMENT (§ 58.1-2023)

In any proceeding under § 58.1-2022 the court shall have the power to determine
the proper taxes, and to enter an order requiring the taxpayer to file all
returns and pay all taxes, penalties and interest with which upon a correct
assessment he is chargeable for any year or years not barred by the statute of
limitations at the time the proceedings were instituted. If any taxes of which
collection is sought have been erroneously charged, the court may order
exoneration thereof. Payment of any judgment or decree shall be enforced against
the taxpayer in the same manner that it could be enforced in a proceeding
between individuals.

HISTORY: Code 1950, §§ 58-44, 58-1017; 1984, c. 675.