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)
58.1-3922 Delinquent lists to speak as of June 30 of each year; when real estate and personal property delinq...
58.1-3922. Delinquent lists to speak as of June 30 of each year; when real estate and personal property delinquent.
The lists mentioned in 58.1-3921 shall conform to the facts as they existed on June 30 of the year they are submitted to the governing body. Delinquent real estate taxes shall be listed in the name of the owner on the date of assessment.
For purposes of this title, local taxes shall be delinquent if not paid when due. For purposes of compiling the lists required by 58.1-3921, any locality which requires the payment of such taxes in installments, taxes shall be considered delinquent if all taxes on it are not paid by the date the last installment is due.
(Code 1950, 58-979; 1974, c. 80; 1979, c. 240; 1984, c. 675; 1997, c. 496.)
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