58.1-2023 - Judgment or decree; effect thereof; enforcement.
§ 58.1-2023. Judgment or decree; effect thereof; enforcement.
In any proceeding under § 58.1-2022 the court shall have the power todetermine the proper taxes, and to enter an order requiring the taxpayer tofile all returns and pay all taxes, penalties and interest with which upon acorrect assessment he is chargeable for any year or years not barred by thestatute of limitations at the time the proceedings were instituted. If anytaxes of which collection is sought have been erroneously charged, the courtmay order exoneration thereof. Payment of any judgment or decree shall beenforced against the taxpayer in the same manner that it could be enforced ina proceeding between individuals.
(Code 1950, §§ 58-44, 58-1017; 1984, c. 675.)