Chap. 92.—An ACT to amend and re-enact Section four hundred and three of
the Tax Code of Virginia, relating to additional remedies for the collection
of taxes, State, county and municipal. [H B 153]

Approved March 10, 1938

1. Be it enacted by the General Assembly of Virginia, That sec-
tion four hundred and three (403) of the Tax Code of Virginia, re-
lating to additional remedies for the collection of taxes, State, county,
and municipal, be amended and re-enacted so as to read as follows:

Section 403. Additional remedies for the collection of taxes, State,
county and municipal, provided—The payment of any taxes, State,
county, or municipal, both those which have been assessed and those
which ought to have been assessed, may, in addition to the remedies
now allowed by law, be enforced by warrant, motion, action of debt
or assumpsit, bill in chancery or by attachment before trial justice, civil
and police justice and courts of record within this State in the same
manner, to the same extent, and with the same rights of appeal as now
exist or may hereafter be provided by law for the enforcement of de-
mands between individuals. The jurisdiction here conferred on courts of
equity shall be concurrent with the jurisdiction in action at law, and
in such equitable proceedings it shall not be necessary to allege or prove
any equitable grounds of jurisdiction.

Such proceedings shall be instituted in the appropriate court of the
county or city wherein the taxes in question were assessed, or pay-
able, or wherein the person against whom they were assessed resides,
or wherein such person resided at the time such taxes were assessable.

Such proceedings shall be instituted and conducted in the name of
the Commonwealth of Virginia, or in the name of the county, city, or
town in which such taxes or levies are assessed, at the direction of
the board of supervisors or other governing body of the county, or the
council or other governing body of the city or town, by such attorney
or attorneys as such board, council, or other governing body may em-
ploy for the purpose. The declaration, bill, notice or other pleading
or bill of particulars filed therewith shall contain a statement showing
the beneficial interest respectively of the State, county and other munic-
ipal or political subdivision in the sum demanded, and may be amended
at any time before final judgment or decree; provided, that the de-
fendant shall be entitled to a continuance for a reasonable time when
said amendment is made, and any judgment or decree entered for the
plaintiff shall show the facts in regard to the amount for which it was
rendered. In such proceeding the court shall have all the powers of
a tax-assessing officer or body, to the end that the court may enter an
order in such proceeding requiring the taxpayer to pay all taxes with
which he has been properly assessed for any year or years or to pay
all taxes with which upon a correct assessment he is chargeable for
any year or years of the three years next preceding the year in which
the proceedings are instituted. Payment of such judgment or decree
shall be enforced by appropriate process of execution or attachment
in the same manner that it could be enforced in a proceeding between
individuals. Where after the rendition of such a judgment or decree
against a defendant it seems to the attorney for the Commonwealth
having charge thereof that there may not be found within the Com-
monwealth sufficient property of the defendant out of which the same
may be enforced, but that the same could be enforced in some other
jurisdiction, it shall be his duty to institute in some appropriate court,
State or Federal, in such foreign jurisdiction, any appropriate pro-
ceedings to enforce therein the payment of such judgment.

Nothing in this section shall be construed in derogation of any lien
of the Commonwealth or any of its political subdivisions now existing
or hereafter created by any other provision of law, nor shall any judg-
ment or decree for taxes, penalties, interest and costs, which taxes, pen.
alties, interest and costs were themselves liens, be construed as affect
ing the priority which such liens had.

This section shall not be construed to repeal any existing provi.
sions of law providing for the collection of taxes.

Z. An emergency existing, this act shall be in force from its pas:
sage.