Procedure in such suits

Va. Code Ann. § 58.1-3954, under Chapter 39. Enforcement, Collection, Refunds, Remedies and Review of Local Taxes..

Va. Code Ann. § 58.1-3954

Such proceedings shall be instituted and conducted in the name of the county, city, or town in which such taxes are assessed, at the direction of the governing body of the county, city or town, by such attorney as the governing body may employ or retain for the purpose.