                                 CODE OF VIRGINIA

ASSESSMENT SHALL HAVE EFFECT OF JUDGMENT AND CONSTITUTE LIEN (§ 21-374)

The assessments shall thereupon have the force and effect of a judgment as in
the case of state and county taxes. These assessments shall constitute a lien
upon the lands assessed with the payment thereof, second only to state, county
and district taxes and levies and shall be collected in the same manner by the
same officers as the state and county taxes are collected.

HISTORY: Code 1919, § 1771; 1920, p. 611; 1924, p. 711; 1926, p. 620; 1936, p.
1035.