There is a newer version of the Code of Virginia
2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 39 Enforcement, Collection, Refunds, Remedies and Review of Local Taxes (58.1-3900 thru 58.1-3995)
- 58.1-3900 Filing of returns
- 58.1-3901 Apartment house, office building, shopping center, trailer camp, trailer court, self-service storag...
- 58.1-3902 Certain operators of marinas or boat storage places to file lists of owners of boats
- 58.1-3903 Omitted local taxes or levies
- 58.1-3903.1 Waiver of time limitation on assessment of local taxes
- 58.1-3904 Omitted lands
- 58.1-3905 Forms for assessment of omitted taxes
- 58.1-3906 Liability of corporate officer or employee, or member or employee of partnership or limited liabili...
- 58.1-3907 Willful failure to collect and account for tax; penalty
- 58.1-3908 , 58.1-3909
- 58.1-3910 Treasurer to collect and pay over taxes
- 58.1-3911 Notice of taxes due
- 58.1-3912 Treasurers to mail certain bills to taxpayers; penalties; electronic transmission
- 58.1-3913 When treasurer to receive taxes and levies without penalty; how payments credited
- 58.1-3914 Delivery of receipts to taxpayers when taxes collected
- 58.1-3915 Penalty for failure to pay taxes by December 5
- 58.1-3916 Counties, cities and towns may provide dates for filing returns, set penalties, interest, et...
- 58.1-3916.01 Description unavailable
- 58.1-3916.02 Certain counties, cities and towns may provide billing alternatives
- 58.1-3916.1 Criminal penalties for failure to file returns; false statements
- 58.1-3917 Assessment of public service corporations in such cases
- 58.1-3918 Interest on taxes not paid by following day
- 58.1-3919 Collection of taxes or other charges not paid when due; distress for same
- 58.1-3919.1 Use of private collectors by treasurers for the collection of delinquent local taxes
- 58.1-3920 Prepayment of taxes
- 58.1-3920.1 Interest on funds received in prepayment of local taxes
- 58.1-3921 Treasurer to make out lists of uncollectable taxes and delinquents
- 58.1-3922 Delinquent lists to speak as of June 30 of each year; when real estate and personal property delinq...
- 58.1-3923 Description unavailable
- 58.1-3924 Delinquent lists involving local taxes submitted to local governing bodies; publication of list...
- 58.1-3925 Description unavailable
- 58.1-3926 When statement to beneficiary prior to delinquency required
- 58.1-3927 Description unavailable
- 58.1-3928 Description unavailable
- 58.1-3929 Description unavailable
- 58.1-3930 How liens to be recorded; release of liens
- 58.1-3931 Description unavailable
- 58.1-3932 Card system record and index of delinquent real estate in City of Norfolk
- 58.1-3933 Subsequent collection by treasurer of delinquent taxes on subjects other than real estate
- 58.1-3934 Collection of delinquent local taxes or other charges by sheriff or person employed for purpos...
- 58.1-3935 Treasurers not liable for taxes returned delinquent and not afterwards received by them
- 58.1-3936 Omission of taxes from delinquent list
- 58.1-3937 Description unavailable
- 58.1-3938 List of delinquent town real estate taxes filed with county treasurer in certain towns
- 58.1-3939 Description unavailable
- 58.1-3939.1 Description unavailable
- 58.1-3940 Limitation on collection of local taxes
- 58.1-3941 What may be distrained for taxes
- 58.1-3942 Security interests no bar to distress
- 58.1-3943 Distraint on property of tenant or of owner of tract who has sold part thereof
- 58.1-3944 Tenant paying taxes or levies to have credit out of rents
- 58.1-3945 Where land lies partly in one county and partly in another
- 58.1-3946 When owner a nonresident of county, city or town where land lies
- 58.1-3947 Lease of real estate for collection of taxes
- 58.1-3948 Notice to tenant prior to such leasing
- 58.1-3949 through 58.1-3951
- 58.1-3952 Collection out of estate in hands of or debts due by third party
- 58.1-3953 Additional proceedings for the collection of taxes; jurisdiction and venue
- 58.1-3954 Procedure in such suits
- 58.1-3955 Judgment or decree; effect thereof; enforcement
- 58.1-3956 Collection in foreign jurisdiction
- 58.1-3957 Payments to attorneys or others for collection
- 58.1-3958 Payment of administrative costs, etc
- 58.1-3959 Petition to ascertain delinquent taxes; exoneration from lien
- 58.1-3960 Validation of certain tax deeds made under repealed { 58-1052 or { 58-1091
- 58.1-3961 Assessment not invalid unless rights prejudiced by error
- 58.1-3962 through 58.1-3964
- 58.1-3965 When land may be sold for delinquent taxes; notice of sale; owner's right of redemption
- 58.1-3965.1 Additional authority to sell land for delinquent taxes
- 58.1-3965.2 Additional authority to sell land for certain delinquent special taxes or special assessments...
- 58.1-3966 Employment of attorney to institute proceedings; bond of attorney
- 58.1-3967 How proceedings instituted; parties; procedure generally; title acquired; disposition of surplus pr...
- 58.1-3968 When two or more parcels may be covered by one bill
- 58.1-3969 Order of reference; appointment of special commissioner to make sale; costs; attorney fee...
- 58.1-3970 County, city, etc., may be purchaser
- 58.1-3970.1 Appointment of special commissioner to execute title to certain real estate with delinquent taxes o...
- 58.1-3971 Property improperly placed on delinquent land books
- 58.1-3972 Description unavailable
- 58.1-3973 Certain land purchased in name of Commonwealth to revert to owners, etc., subject to lien of delinq...
- 58.1-3974 Redemption of land by owner; lien for taxes paid
- 58.1-3975 Nonjudicial sale of tax delinquent real properties of minimal size and value
- 58.1-3976 through 58.1-3979
- 58.1-3980 Application to commissioner of the revenue or other official for correction
- 58.1-3981 Correction by commissioner or other official performing his duties
- 58.1-3982 Appeal by locality
- 58.1-3983 Remedy not to affect right to apply to court
- 58.1-3983.1 Appeals and rulings of local taxes
- 58.1-3984 (Effective for tax years beginning before January 1, 2012) Application to court to correct erroneou...
- 58.1-3985 Section 58.1-3984 not applicable to applications for correction of assessments for local improvemen...
- 58.1-3986 Correction of double assessments; time for filing
- 58.1-3987 Action of court
- 58.1-3988 Effect of order
- 58.1-3989 Remedy applicable upon general reassessments; all changes to be certified to commissioner...
- 58.1-3990 Refunds of local taxes erroneously paid
- 58.1-3991 Description unavailable
- 58.1-3992 Appeal
- 58.1-3993 No injunctions against assessment or collection of taxes
- 58.1-3994 Offers in compromise with respect to local taxes
- 58.1-3995 Effect of application for correction of assessment or appeal upon applications for local permits an...
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