                                 CODE OF VIRGINIA

JURISDICTION OVER COMMONWEALTH FOR PURPOSE OF DETERMINING VALIDITY, AMOUNT AND
PRIORITY OF TAX LIEN (§ 58.1-1809)

Any court having jurisdiction over a creditor&#8217;s bill, partition suit,
condemnation suit, interpleader or other cause or action in which it is
necessary to make the Commonwealth a party in order to determine the respective
rights of two or more other adverse parties, shall have jurisdiction over the
Commonwealth for the limited purposes of determining the validity of a tax lien
of the Commonwealth, the amount of such lien, and the priority of such lien
vis-a-vis other liens. Such court shall have no jurisdiction to determine the
validity of the assessment secured by the lien. This section shall apply only if
the pleadings clearly set forth the nature of the tax lien and service is
properly made upon the Attorney General.

HISTORY: Code 1950, § 58-1010.1; 1972, c. 478; 1984, c. 675.