{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-2612.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-2612.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-2612.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-2612.html"}],"law_id":371358,"edition_id":2,"section_id":371358,"structure_id":52876,"section_number":"58.1-2612","catch_line":"Lien of taxes","history":"Code 1950, \u00a7\u00a7 58-536, 58-599, 58-615; 1984, c. 675.","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.\n\n","order_by":null,"text":{"0":{"id":1385083,"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":[{"id":52876,"edition_id":2,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":52875,"metadata":{"child_laws":14,"child_structures":0},"date_created":"2026-08-02 03:07:12","date_modified":"2026-08-02 12:36:05","permalink":{"id":1483061,"object_type":"structure","relational_id":52876,"identifier":"1","token":"58.1\/II\/26\/1","url":"\/58.1\/II\/26\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52875,"edition_id":2,"name":"Taxation of Public Service Corporations","identifier":"26","label":"chapter","depth":3,"order_by":5,"parent_id":52853,"metadata":{"child_laws":62,"child_structures":8},"date_created":"2026-08-02 03:07:12","date_modified":"2026-08-02 12:36:05","permalink":{"id":1483059,"object_type":"structure","relational_id":52875,"identifier":"26","token":"58.1\/II\/26","url":"\/58.1\/II\/26\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52853,"edition_id":2,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":3,"parent_id":52815,"metadata":{"child_laws":282,"child_structures":34},"date_created":"2026-08-02 03:06:47","date_modified":"2026-08-02 12:36:03","permalink":{"id":1482263,"object_type":"structure","relational_id":52853,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371345,"structure_id":52876,"section_number":"58.1-2600","catch_line":"Definitions","url":"\/58.1-2600\/","token":"58.1\/II\/26\/1\/58.1-2600","metadata":false},{"id":371346,"structure_id":52876,"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","metadata":false},{"id":371347,"structure_id":52876,"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","metadata":false},{"id":371348,"structure_id":52876,"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","metadata":false},{"id":371349,"structure_id":52876,"section_number":"58.1-2604","catch_line":"Assessed valuation","url":"\/58.1-2604\/","token":"58.1\/II\/26\/1\/58.1-2604","metadata":false},{"id":371350,"structure_id":52876,"section_number":"58.1-2605","catch_line":"Repealed","url":"\/58.1-2605\/","token":"58.1\/II\/26\/1\/58.1-2605","metadata":false},{"id":371352,"structure_id":52876,"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","metadata":false},{"id":371351,"structure_id":52876,"section_number":"58.1-2606.1","catch_line":"Local taxation for solar photovoltaic projects five megawatts or less","url":"\/58.1-2606.1\/","token":"58.1\/II\/26\/1\/58.1-2606.1","metadata":false},{"id":371353,"structure_id":52876,"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","metadata":false},{"id":371354,"structure_id":52876,"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","metadata":false},{"id":371355,"structure_id":52876,"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","metadata":false},{"id":371356,"structure_id":52876,"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","metadata":false},{"id":371357,"structure_id":52876,"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","metadata":false},{"id":371358,"structure_id":52876,"section_number":"58.1-2612","catch_line":"Lien of taxes","url":"\/58.1-2612\/","token":"58.1\/II\/26\/1\/58.1-2612","metadata":false}],"previous_section":{"id":371357,"structure_id":52876,"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","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2612\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1483115,"object_type":"law","relational_id":371358,"identifier":"58.1-2612","token":"58.1\/II\/26\/1\/58.1-2612","url":"\/58.1-2612\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-2612\/","token":"58.1\/II\/26\/1\/58.1-2612","dublin_core":{"Title":"Lien of taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2612","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>All the taxes and levies provided for in this chapter shall, until paid, be a <span class=\"dictionary\">lien<\/span> upon the property within the Commonwealth of the corporation owning the same and take precedence over all other <span class=\"dictionary\">liens<\/span> or encumbrances.<\/p><\/section>","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.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}