                                 CODE OF VIRGINIA

FORM OF WRITS, PROCESSES AND ORDERS; HOW SERVED (§ 58.1-217)

All writs, processes and orders of the Tax Commissioner shall run in the name of
the Commonwealth, shall be signed by the Tax Commissioner, and shall be directed
to the sheriff or constable of the county or city wherein such writ, process or
order is to be executed. All writs, notices, processes or orders of the Tax
Commissioner may be executed and returned in like manner and upon like persons
or property as the processes, writs, notices or orders of the courts of record
of this Commonwealth and when so served, executed and returned shall have the
same legal effect. The officer serving or executing any writ, notice, process or
order of the Tax Commissioner shall receive the same fees allowed by law for the
like services to sheriffs of the counties and cities. Any officer who fails to
execute and return any writ, process, notice or order of the Tax Commissioner
shall be subject to the same penalties provided by law for the failure to
execute and return the process of any court, which penalties, after due notice
to the officer so failing, may be enforced by the judgment of the Tax
Commissioner.

HISTORY: Code 1950, § 58-37; 1971, Ex. Sess., c. 155; 1984, c. 675.