Chap. 231.—An ACT to amend and re-enact Section 19 of the Tax Code of Virginia
in relation to warrants for the collection of taxes. [S B 307]

Approved March 16, 1940

1. Be it enacted by the General Assembly of Virginia, That
section nineteen of the Tax Code of Virginia be amended and re-
enacted so as to read as follows:

Section 19. Warrants for Collection of Taxes.—If any taxes or
fees, including penalties and interest, assessed by the Department of
Taxation or by the State Corporation Commission in pursuance of
law, against any person, firm, or corporation, be not paid within thirty
days after the same became due, the said Department of Taxation in
the first place, or the State Comptroller in the second place, may issue
a warrant under the authority of the State Tax Commissioner or
Comptroller, as the case may be, directed to the sheriff of any county
or to the sheriff, sergeant, or high constable of any city of the State,
commanding him to levy upon and sell so much of the real and per-
sonal property of the delinquent taxpayer, found within such officer’s
bailiwick, as may be necessary for the payment of the taxes and
fees, including penalties, interest, and the costs of executing the
warrant, and to return such warrant to the said Department of
Taxation, or State Comptroller, as the case may be, and pay to the
State Treasurer the money collected by virtue thereof, by a time to
be therein specified, not more than ninety days from the date of the
warrant. Such warrant shall be a lien upon and bind the real and
personal property of the delinquent taxpayer against whom it may
be issued from the time an actual levy shall be made by virtue thereof,
except as against a bona fide purchaser for a valuable consideration,
without notice of such levy. But any such warrant, or a copy thereof
duly certified by the issuing officer, with a notation of the time of
actual levy may be sent to the clerk of the circuit court of any county
or the clerk of any city court of the city, in whose office deeds are
admitted to record, wherein it is ascertained that the delinquent tax-
payer has any estate; and the clerk to whom any such copy is so sent
shall record it, as a judgment is required by law to be recorded, and
shall index the same as well in the name of the Commonwealth as of
the delinquent taxpayer; such recordation shall thereupon be con-
structive notice of the lien created by the actual levy of the war-
rant, as aforesaid, as to all estate of said delinquent taxpayer, located
in such county or city.

The sheriff, sergeant, or high constable, to whom any such war-
rant shall be directed, shall proceed upon the same in all respects
with like effect and in the same manner, as provided by law, in respect
to executions issued upon property or upon judgments of a court of
record, and shall be entitled to the same fees for his services in execut-
ing the warrant, to be collected in the same manner; provided, how-
ever, if the taxpayer shall file with the Department of Taxation, or
the State Corporation Commission, as the case may be, or with the
court having jurisdiction, a petition as provided by law for correction
of the assessment so made; and shall file therewith a bond payable
to the Commonwealth, with good security, to be approved by the
said Department of Taxation, the State Corporation Commission, or
by the clerk of the court, as the case may be, in a penalty of at least
twice the amount of the taxes, fees, penalties, and interest, for which
the warrant is drawn, and conditioned upon the payment of the
taxes, fees, penalties, and interest, if his petition be denied, the said
Department of Taxation, State Corporation Commission, or clerk, as
the case may be, shall certify the fact that such bond has been given
to the officer executing the warrant, who shall thereupon stay all
proceedings of the warrant until the termination of the matter, as
alleged in the said petition.

2. An emergency existing, this act shall be in force from its
passage.