In any town where the treasurer or other collector of town taxes does not maintain an office open during normal office hours Monday through Friday, a list of delinquent town taxes upon real estate for the preceding tax year as of December 31 of such year shall be filed by the treasurer or other collector of town taxes in the office of the treasurer of the county wherein the town is located on or before January 31 of each year.
Code 1950, § 58-1000.2; 1975, c. 259; 1984, c. 675; 1985, c. 131; 2011, c. 851.
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