CHAPTER 559

An Act to amend and reenact § 58-1009 of the Code of Virginia, relating
to distraint upon goods or chattels subject to security interests.
Be it enacted by the General Assembly of Virginia:

1. That § 58-1009 of the Code of Virginia be amended and reenacted
as follows:

§ 58-1009. No * security interest in goods or chattels shall prevent
the same from being distrained and sold for taxes or levies * assessed
thereon, no matter in whose possession they may be found.

A security interest, perfected prior to any distraint for taxes shall have
priority over all taxes, except those specifically assessed against the goods
and chattels distrained.

2. Anemergency exists and this act is in force from its passage.