Virginia § 21-374 - Assessment shall have effect of judgment and constitute lien
Full text of Virginia Code of Virginia § 21-374 — Assessment shall have effect of judgment and constitute lien, with citation guidance and answers to common questions.
§ 21-374. Assessment shall have effect of judgment and constitute lien
The assessments shall thereupon have the force and effect of a judgment as in the case of state and county taxes. These assessments shall constitute a lien upon the lands assessed with the payment thereof, second only to state, county and district taxes and levies and shall be collected in the same manner by the same officers as the state and county taxes are collected.
Code 1919, § 1771; 1920, p. 611; 1924, p. 711; 1926, p. 620; 1936, p. 1035.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 21-374
What does Code of Virginia § 21-374 cover?
Section 21-374 ("Assessment shall have effect of judgment and constitute lien") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 21-374?
A common citation format is "Code of Virginia § 21-374" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 21-374 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.