H-J Enterprises v. Bennett

Whitman, Judge.

1. “Whenever any person, other than the person against whom ... [a tax execution] has issued, shall pay any execution issued for State, county or municipal taxes, the officer whose duty it is to enforce said execution shall, upon the request of the party paying the same, transfer said execution to said party; and said transferee shall have the same rights as to enforcing said execution and priority of payment as might have been exercised or claimed before said transfer.” Code § 92-7602.

2. “[I]n all cases the transferee of any execution shall have the same rights, and be subject…