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2000 SESSION

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HB 1115 Liens on real estate & pers. property for unpaid gas severance taxes.

Introduced by: Jackie T. Stump | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Liens on real estate and personal property for unpaid severance taxes. Creates a lien, for the payment of taxes and levies authorized under 58.1-3712, 58.1-3713, and 58.1-3713.4, on real and personal property owned by persons engaging in the business of severing coal or gases from the earth. This lien is prior to all other liens, except for liens on real estate for the payment of real estate taxes. The lien covers the real and personal property owned by persons engaged in the business of severing coal or gases, and applies only to real and personal property located in the county or city where such severing takes place.


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