                                 CODE OF VIRGINIA

 LIEN ON REAL ESTATE AND PERSONAL PROPERTY OF BUSINESSES SEVERING COAL (§
58.1-3745)

There shall be a priority lien upon a debtor&#8217;s estate for all taxes due
and owing under the authority granted by this chapter. Such lien shall be
inferior only to real estate and personal property taxes, levies, and penalties;
any obligation, bond, or instrument used in lieu of a bond to the Department of
Energy under Title 45.2; and liens benefiting the Commonwealth. This lien shall
not require a distraint action prior to enforcement.
		The purchaser at a sale of real estate to which the lien under this section
applies shall cause the proceeds of such sale to be applied to the payment of
all taxes and levies assessed and due under the authority granted by this
chapter, the provisions of § 55.1-324 notwithstanding. The words
&#8220;taxes&#8221; and &#8220;levies&#8221; as used in this section include the
penalties and interest accruing on such taxes and levies in pursuance of law. In
addition to existing remedies for the collection of taxes and levies, the lien
imposed hereby shall be enforceable in the same manner as provided in Article 4
(§ 58.1-3965 et seq.) of Chapter 39. There shall be a further lien upon the
rents of such real estate, whether the same be in money or in kind, for taxes
and levies of the current year.

HISTORY: 2013, cc. 305, 618; 2021, Sp. Sess. I, c. 532.