In any proceeding under § 58.1-2022 the court shall have the power to determine the proper taxes, and to enter an order requiring the taxpayer to file all returns and pay all taxes, penalties and interest with which upon a correct assessment he is chargeable for any year or years not barred by the statute of limitations at the time the proceedings were instituted. If any taxes of which collection is sought have been erroneously charged, the court may order exoneration thereof. Payment of any judgment or decree shall be enforced against the taxpayer in the same manner that it could be enforced in a proceeding between individuals.
Code 1950, §§ 58-44, 58-1017; 1984, c. 675.
Structure Code of Virginia
Chapter 20 - General Provisions
§ 58.1-2020. Collection out of estate in hands of or debts due by third party
§ 58.1-2021. Memorandum of lien for collection of taxes
§ 58.1-2022. Additional proceedings for the collection of taxes; jurisdiction and venue
§ 58.1-2023. Judgment or decree; effect thereof; enforcement
§ 58.1-2024. Collection in foreign jurisdiction
§ 58.1-2030. Petition for correction of taxes, etc., assessed by State Corporation Commission
§ 58.1-2032. Determination by State Corporation Commission
§ 58.1-2034. Correction of other erroneous assessments made by the State Corporation Commission