{"law_id":"778714","section_number":"58.1-2612","catch_line":"Lien of taxes","history":"Code 1950, \u00a7\u00a7 58-536, 58-599, 58-615; 1984, c. 675.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-2612\/","refers_to":false,"url":"\/58.1-2612\/","token":"58.1\/II\/26\/1\/58.1-2612","structure":{"1":{"id":"1402","name":"General Provisions","identifier":"1","label":"article","url":"\/58.1\/II\/26\/1\/"},"2":{"id":"1401","name":"Taxation Of Public Service Corporations","identifier":"26","label":"chapter","url":"\/58.1\/II\/26\/"},"3":{"id":"107","name":"Taxes Administered By Other Agencies","identifier":"II","label":"subtitle","url":"\/58.1\/II\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"referred_to_by":false,"edition_id":"11","section_id":"778714","structure_id":"1402","full_text":"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.","text":{"0":{"id":"2511411","text":"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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":{"1":{"id":"1402","name":"General Provisions","identifier":"1","label":"article","url":"\/58.1\/II\/26\/1\/"},"2":{"id":"1401","name":"Taxation Of Public Service Corporations","identifier":"26","label":"chapter","url":"\/58.1\/II\/26\/"},"3":{"id":"107","name":"Taxes Administered By Other Agencies","identifier":"II","label":"subtitle","url":"\/58.1\/II\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"structure_contents":{"0":{"id":"775449","structure_id":"1402","section_number":"58.1-2600","catch_line":"Definitions","url":"\/58.1-2600\/","token":"58.1\/II\/26\/1\/58.1-2600"},"1":{"id":"786743","structure_id":"1402","section_number":"58.1-2601","catch_line":"Boundaries of certain political units to be furnished company, Commission and Department","url":"\/58.1-2601\/","token":"58.1\/II\/26\/1\/58.1-2601"},"2":{"id":"766346","structure_id":"1402","section_number":"58.1-2602","catch_line":"Local authorities to examine assessments and inform Department or Commission whether correct","url":"\/58.1-2602\/","token":"58.1\/II\/26\/1\/58.1-2602"},"3":{"id":"780678","structure_id":"1402","section_number":"58.1-2603","catch_line":"Local levies to be extended by commissioners of the revenue; copies; forms","url":"\/58.1-2603\/","token":"58.1\/II\/26\/1\/58.1-2603"},"4":{"id":"767857","structure_id":"1402","section_number":"58.1-2604","catch_line":"Assessed valuation","url":"\/58.1-2604\/","token":"58.1\/II\/26\/1\/58.1-2604"},"5":{"id":"771788","structure_id":"1402","section_number":"58.1-2605","catch_line":"Repealed","url":"\/58.1-2605\/","token":"58.1\/II\/26\/1\/58.1-2605"},"6":{"id":"790790","structure_id":"1402","section_number":"58.1-2606","catch_line":"Local taxation of real and tangible personal property of public service corporations; other persons","url":"\/58.1-2606\/","token":"58.1\/II\/26\/1\/58.1-2606"},"7":{"id":"777715","structure_id":"1402","section_number":"58.1-2607","catch_line":"Local taxation of real and tangible personal property of railroads","url":"\/58.1-2607\/","token":"58.1\/II\/26\/1\/58.1-2607"},"8":{"id":"779629","structure_id":"1402","section_number":"58.1-2608","catch_line":"State taxation of railroads, telecommunications companies","url":"\/58.1-2608\/","token":"58.1\/II\/26\/1\/58.1-2608"},"9":{"id":"777178","structure_id":"1402","section_number":"58.1-2609","catch_line":"Local taxation of land and nonutility and noncarrier improvements of public service corporations; other persons","url":"\/58.1-2609\/","token":"58.1\/II\/26\/1\/58.1-2609"},"10":{"id":"791958","structure_id":"1402","section_number":"58.1-2610","catch_line":"Penalty for failure to file timely report","url":"\/58.1-2610\/","token":"58.1\/II\/26\/1\/58.1-2610"},"11":{"id":"792509","structure_id":"1402","section_number":"58.1-2611","catch_line":"Penalty for failure to pay tax","url":"\/58.1-2611\/","token":"58.1\/II\/26\/1\/58.1-2611"},"12":{"id":"778714","structure_id":"1402","section_number":"58.1-2612","catch_line":"Lien of taxes","url":"\/58.1-2612\/","token":"58.1\/II\/26\/1\/58.1-2612"}},"previous_section":{"id":"792509","structure_id":"1402","section_number":"58.1-2611","catch_line":"Penalty for failure to pay tax","url":"\/58.1-2611\/","token":"58.1\/II\/26\/1\/58.1-2611"},"references":false,"formats":{"txt":"\/58.1-2612.txt","json":"\/58.1-2612.json","xml":"\/58.1-2612.xml"},"dublin_core":{"Title":"Lien of taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2612","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nLIEN OF TAXES (\u00a7 58.1-2612)\n\nAll the taxes and levies provided for in this chapter shall, until paid, be a\nlien upon the property within the Commonwealth of the corporation owning the\nsame and take precedence over all other liens or encumbrances.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-536, 58-599, 58-615; 1984, c. 675."}