Virginia Statutes
§ 21-374 — Assessment shall have effect of judgment and constitute lien
Virginia·Title 21 DRAINAGE, SOIL CONSERVATION, SANITATION AND PUBLIC FACILITIES DISTRICTS·Ch. 6 DRAINAGE PROJECTS
The assessments shall thereupon have the force and effect of a judgment as in the case of state and county taxes. These assessments shall constitute a lien upon the lands assessed with the payment thereof, second only to state, county and district taxes and levies and shall be collected in the same manner by the same officers as the state and county taxes are collected.
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Legislative History
Code 1919, § 1771; 1920, p. 611; 1924, p. 711; 1926, p. 620; 1936, p. 1035.
Nearby Sections
15
§ 21-1
Repealed§ 21-112.22
Definitions§ 21-114
Hearing and notice thereof§ 21-115
Answer and defense§ 21-117
Merger of sanitary districts§ 21-117.1
Abolishing sanitary districts