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2001 SESSION

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HB 2220 Liens on real estate and personal property for unpaid sev. taxes.

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

SUMMARY AS PASSED:

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 and 58.1-3713 on real and personal property owned by persons engaging in the business of severing coal from the earth. This lien is prior to all other liens, except for liens on real estate for the payment of real estate taxes and liens benefiting the Commonwealth. The lien covers the real and personal property owned by persons engaged in the business of severing coal.

SUMMARY AS PASSED HOUSE:

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 and 58.1-3713 on real and personal property owned by persons engaging in the business of severing coal 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.

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 and 58.1-3713 on real and personal property owned by persons engaging in the business of severing coal 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, and applies only to real and personal property located in the county or city where such severing takes place.