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.
Va. Code Ann. § 58.1-2612, under Chapter 26. Taxation of Public Service Corporations..
Va. Code Ann. § 58.1-2612
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.