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Va. Code Ann. § 58.1-2612

Lien of taxes

Code 1950, §§ 58-536, 58-599, 58-615; 1984, c. 675.

All the taxes and levies provided for in this chapter shall, until paid, be a lien upon the property within the Commonwealth of the corporation owning the same and take precedence over all other liens or encumbrances.

Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.