{"data":{"id":"us-va/va.-code-58.1-2612","jurisdiction":"us-va","citation":"Va. Code § 58.1-2612","heading":"Lien of taxes","body":"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.","path":["Title 58.1. TAXATION","Subtitle II. TAXES ADMINISTERED BY OTHER AGENCIES","Chapter 26. TAXATION OF PUBLIC SERVICE CORPORATIONS","Article 1. General Provisions"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-2612/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"7c6c017fe8833aa412f241b3a6c13b3d3d941b4962e94e498ffbdc681968b1da","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-2611","next":"us-va/va.-code-58.1-2620"},"notice":"GroundRules: Original legal text. Not legal advice."}