State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-37 > 58-1-3713-5§ 58.1-3713.5. Lien on real estate and personal property of businessessevering coal.
There shall be a priority lien upon a debtor's estate for all taxes due andowing under §§ 58.1-3712 and 58.1-3713, by persons engaged in the business ofsevering coal from the earth. Such lien shall be inferior only to real estateand personal property taxes, levies, and penalties; any obligation, bond orinstrument used in lieu of a bond to the Department of Mines, Minerals, andEnergy under Title 45.1; and liens benefiting the Commonwealth of Virginia.This lien shall not require a distraint action prior to enforcement.
The purchaser at a sale of real estate to which the lien under this sectionapplies shall cause the proceeds of such sale to be applied to the payment ofall taxes and levies assessed and due pursuant to §§ 58.1-3712 and 58.1-3713,the provisions of § 55-59.4 notwithstanding. The words "taxes" and"levies" as used in this section include the penalties and interestaccruing on such taxes and levies in pursuance of law. In addition toexisting remedies for the collection of taxes and levies, the lien imposedhereby shall be enforceable in the same manner as provided in Article 4 (§58.1-3965 et seq.) of Chapter 39 of this title. There shall be a further lienupon the rents of such real estate, whether the same be in money or in kind,for taxes and levies of the current year.
(2001, c. 462.)
