Virginia Decodedhttps://vacode.org37135858.1-2612Lien of taxes2026TaxationTaxes Administered by Other AgenciesTaxation of Public Service CorporationsGeneral Provisions

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.

Code 1950, §§ 58-536, 58-599, 58-615; 1984, c. 675.