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2025 Code of Virginia
Title 58.1 - Taxation
Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes
Article 1. Enforcement by the Commissioner of Revenue
- § 58.1-3900. Filing of returns
- § 58.1-3901. Apartment house, office building, shopping center, trailer camp, trailer court, self-service storage facility, marina, airport, and other owners or operators to file lists of tenants
- § 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 liability company, for failure to pay certain local taxes
- § 58.1-3907. Willful failure to collect and account for tax; penalty
- § 58.1-3908. Reserved
Article 2. Collection by Treasurers, Etc.
- § 58.1-3910. Treasurer to collect and pay over taxes
- § 58.1-3910.1. Collection of town taxes by county
- § 58.1-3911. Notice of taxes due
- § 58.1-3912. Local tax officials to mail certain tax documents 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 and set penalties, interest, etc.
- § 58.1-3916.01. Repealed
- § 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 delinquent
- § 58.1-3923. Repealed
- § 58.1-3924. Delinquent lists involving local taxes submitted to local governing bodies; publication of lists
- § 58.1-3925. Reserved
- § 58.1-3926. When statement to beneficiary prior to delinquency required
- § 58.1-3927. Repealed
- § 58.1-3928. Repealed
- § 58.1-3929. Repealed
- § 58.1-3930. How liens to be recorded; release of liens
- § 58.1-3931. Reserved
- § 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 purpose
- § 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. Repealed
- § 58.1-3938. List of delinquent town real estate taxes filed with county treasurer in certain towns
- § 58.1-3939. Reserved
- § 58.1-3939.1. Repealed
Article 3. Collection by Distress, Suit, Lien, Etc.
- § 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. Reserved
- § 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. Reserved
Article 4. Sale of Delinquent Tax Lands
- § 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 proceeds of sale
- § 58.1-3968. When two or more parcels may be covered by one complaint
- § 58.1-3969. Order of reference; appointment of special commissioner to make sale; costs; attorney fees
- § 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 or liens to localities
- § 58.1-3970.2. When delinquent taxes may be deemed paid in full
- § 58.1-3971. Property improperly placed on delinquent land books
- § 58.1-3972. Reserved
- § 58.1-3973. Certain land purchased in name of Commonwealth to revert to owners, etc., subject to lien of delinquent taxes
- § 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. Reserved
Article 5. Correction of Assessments, Remedies and Refunds
- § 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. Application to court to correct erroneous assessments of local levies generally
- § 58.1-3985. Section 58.1-3984 not applicable to applications for correction of assessments for local improvements
- § 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 commissioners
- § 58.1-3990. Refunds of local taxes erroneously paid
- § 58.1-3991. Repealed
- § 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 and licenses
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