Reserved.
Structure Code of Virginia
Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes
§ 58.1-3900. Filing of returns
§ 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
§ 58.1-3905. Forms for assessment of omitted taxes
§ 58.1-3907. Willful failure to collect and account for tax; penalty
§ 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
§ 58.1-3913. 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
§ 58.1-3916.02. 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
§ 58.1-3926. When statement to beneficiary prior to delinquency required
§ 58.1-3930. How liens to be recorded; release of liens
§ 58.1-3932. Card system record and index of delinquent real estate in City of Norfolk
§ 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
§ 58.1-3938. List of delinquent town real estate taxes filed with county treasurer in certain towns
§ 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
§ 58.1-3952. 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
§ 58.1-3965. 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
§ 58.1-3966. Employment of attorney to institute proceedings; bond of attorney
§ 58.1-3968. When two or more parcels may be covered by one bill
§ 58.1-3970. County, city, etc., may be purchaser
§ 58.1-3970.2. When delinquent taxes may be deemed paid in full
§ 58.1-3971. Property improperly placed on delinquent land books
§ 58.1-3974. Redemption of land by owner; lien for taxes paid
§ 58.1-3975. Nonjudicial sale of tax delinquent real properties of minimal size and value
§ 58.1-3980. 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
§ 58.1-3986. Correction of double assessments; time for filing
§ 58.1-3990. Refunds of local taxes erroneously paid
§ 58.1-3993. No injunctions against assessment or collection of taxes
§ 58.1-3994. Offers in compromise with respect to local taxes