                                 CODE OF VIRGINIA

JUDGMENT OR DECREE; EFFECT THEREOF; ENFORCEMENT (§ 58.1-3955)

In any proceeding under § 58.1-3953 the court shall have the power to determine
the proper taxes, penalties and interest with which upon a correct assessment
the taxpayer is chargeable for any year or years not barred by the statute of
limitations at the time the proceedings were instituted, and order payment
thereof. If any taxes of which collection is sought have been erroneously
charged, the court may order exoneration thereof. Payment of such judgment or
decree shall be enforced against the taxpayer in the same manner that it could
be enforced in a proceeding between individuals.

HISTORY: Code 1950, § 58-1017; 1984, c. 675.