                                 CODE OF VIRGINIA

MEMORANDUM OF LIEN FOR COLLECTION OF TAXES (§ 58.1-2284)

A. If any taxes or fees, including penalties and interest, due under this
chapter become delinquent or are past due, the Commissioner may file a
memorandum of lien in the circuit court clerk&#8217;s office of the county or
city in which the taxpayer&#8217;s place of business is located, or in which the
taxpayer resides. If the taxpayer has no place of business or residence within
the Commonwealth, such memorandum may be filed in the Circuit Court of the City
of Richmond. A copy of such memorandum may also be filed in the clerk&#8217;s
office of all counties and cities in which the taxpayer owns real estate. Such
memorandum shall be recorded in the judgment docket book and shall have the
effect of a judgment in favor of the Commonwealth, to be enforced as provided in
Article 19 (&#xA7; 8.01-196 et seq.) of Chapter 3 of Title 8.01, mutatis
mutandis, except that a writ of fieri facias may be issued any time after the
memorandum is filed. The lien on real estate shall become effective at the time
the memorandum is filed in the jurisdiction in which the real estate is located.

B. Recordation of a memorandum of lien hereunder shall not affect the right to a
refund or exoneration under this chapter nor shall an application for correction
pursuant to &#xA7; 58.1-2281 affect the power of the Commissioner to collect the
tax, except as specifically provided in this chapter.

HISTORY: 2000, cc. 729, 758.