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§ 58.1-3900. Filing of returns - Any person having taxable personal property, machinery and tools or...
§ 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 - A. Every person owning or operating any apartment house or...
§ 58.1-3902. Certain operators of marinas or boat storage places to file lists of owners of boats - Every person or state or local agency operating in the...
§ 58.1-3903. Omitted local taxes or levies - If the commissioner of the revenue of any county or...
§ 58.1-3903.1. Waiver of time limitation on assessment of local taxes - Before the expiration of the time prescribed for the assessment...
§ 58.1-3904. Omitted lands - When the commissioner ascertains that there is any land in...
§ 58.1-3905. Forms for assessment of omitted taxes - The Department of Taxation shall prescribe and furnish to local...
§ 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 - A. Any corporate, partnership or limited liability company officer who...
§ 58.1-3907. Willful failure to collect and account for tax; penalty - A. Any corporate or partnership officer as defined in §...
§ 58.1-3908. Reserved - Reserved.
§ 58.1-3910. Treasurer to collect and pay over taxes - A. Each county and city treasurer shall receive the local...
§ 58.1-3910.1. Collection of town taxes by county - Notwithstanding any other provision of law, the Loudoun County Board...
§ 58.1-3911. Notice of taxes due - The treasurer shall publicize at least ten days before the...
§ 58.1-3912. Local tax officials to mail certain tax documents to taxpayers; penalties; electronic transmission - A. The treasurer of every city and county shall, as...
§ 58.1-3913. When treasurer to receive taxes and levies without penalty; how payments credited - Each treasurer shall commence to receive local levies as soon...
§ 58.1-3914. Delivery of receipts to taxpayers when taxes collected - The treasurer shall deliver on request a receipt to each...
§ 58.1-3915. Penalty for failure to pay taxes by December 5 - Except as otherwise provided by ordinance under § 58.1-3916, any...
§ 58.1-3916. Counties, cities and towns may provide dates for filing returns, set penalties, interest, etc. - Notwithstanding provisions contained in §§ 58.1-3518, 58.1-3900, 58.1-3913, 58.1-3915, and...
§ 58.1-3916.01. Repealed - Repealed by Acts 2004, Sp. Sess. I, c. 1, cl....
§ 58.1-3916.02. Certain counties, cities and towns may provide billing alternatives - Notwithstanding the provisions contained in §§ 58.1-3518, 58.1-3900, 58.1-3913, 58.1-3915,...
§ 58.1-3916.1. Criminal penalties for failure to file returns; false statements - Any ordinance ordained pursuant to this article requiring the filing...
§ 58.1-3917. Assessment of public service corporations in such cases - A. In any locality which requires payment of real estate...
§ 58.1-3918. Interest on taxes not paid by following day - Interest at the rate of ten percent per annum from...
§ 58.1-3919. Collection of taxes or other charges not paid when due; distress for same - The treasurer, after the due date of any tax or...
§ 58.1-3919.1. Use of private collectors by treasurers for the collection of delinquent local taxes - Notwithstanding the provisions of § 58.1-3934, the treasurer in any...
§ 58.1-3920. Prepayment of taxes - Any person desiring to pay any local taxes for any...
§ 58.1-3920.1. Interest on funds received in prepayment of local taxes - The governing body of any county, city or town may...
§ 58.1-3921. Treasurer to make out lists of uncollectable taxes and delinquents - The treasurer, after ascertaining which of the taxes and levies...
§ 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...
§ 58.1-3923. Repealed - Repealed by Acts 2002, c. 64.
§ 58.1-3924. Delinquent lists involving local taxes submitted to local governing bodies; publication of lists - Upon the request of the governing body of a county,...
§ 58.1-3925. Reserved - Reserved.
§ 58.1-3926. When statement to beneficiary prior to delinquency required - The beneficiary in any deed of trust or mortgage, or...
§ 58.1-3927. Repealed - Repealed by Acts 1998, c. 648.
§ 58.1-3928. Repealed - Repealed by Acts 1997, c. 496.
§ 58.1-3929. Repealed - Repealed by Acts 1985, c. 131.
§ 58.1-3930. How liens to be recorded; release of liens - Liens of delinquent real estate taxes and all liens described...
§ 58.1-3931. Reserved - Reserved.
§ 58.1-3932. Card system record and index of delinquent real estate in City of Norfolk - The City of Norfolk is authorized to keep its record...
§ 58.1-3933. Subsequent collection by treasurer of delinquent taxes on subjects other than real estate - After delinquent taxes appear in the lists required by §...
§ 58.1-3934. Collection of delinquent local taxes or other charges by sheriff or person employed for purpose - A. The governing body may appoint or hire, with the...
§ 58.1-3935. Treasurers not liable for taxes returned delinquent and not afterwards received by them - Nothing in any of the foregoing sections shall be construed...
§ 58.1-3936. Omission of taxes from delinquent list - If any county or city treasurer shall knowingly omit from...
§ 58.1-3937. Repealed - Repealed by Acts 1998, c. 648.
§ 58.1-3938. List of delinquent town real estate taxes filed with county treasurer in certain towns - In any town where the treasurer or other collector of...
§ 58.1-3939. Reserved - Reserved.
§ 58.1-3939.1. Repealed - Repealed by Acts 1998, c. 648.
§ 58.1-3940. Limitation on collection of local taxes - A. Except as otherwise specifically provided, collection of local taxes...
§ 58.1-3941. What may be distrained for taxes - Any goods or chattels, money and bank notes in the...
§ 58.1-3942. Security interests no bar to distress - A. No security interest in goods or chattels shall prevent...
§ 58.1-3943. Distraint on property of tenant or of owner of tract who has sold part thereof - When rent is payable in a share of a crop,...
§ 58.1-3944. Tenant paying taxes or levies to have credit out of rents - A tenant from whom payment is obtained, by distress or...
§ 58.1-3945. Where land lies partly in one county and partly in another - When taxes or levies are assessed on a tract of...
§ 58.1-3946. When owner a nonresident of county, city or town where land lies - When property subject to taxation is located in a county,...
§ 58.1-3947. Lease of real estate for collection of taxes - Any real estate in the county, city or town belonging...
§ 58.1-3948. Notice to tenant prior to such leasing - When real estate is advertised for leasing for the taxes...
§ 58.1-3949. Reserved - Reserved.
§ 58.1-3952. Collection out of estate in hands of or debts due by third party - A. The treasurer or other tax collector of any county,...
§ 58.1-3953. Additional proceedings for the collection of taxes; jurisdiction and venue - The payment of any county, city or town taxes, may,...
§ 58.1-3954. Procedure in such suits - Such proceedings shall be instituted and conducted in the name...
§ 58.1-3955. Judgment or decree; effect thereof; enforcement - In any proceeding under § 58.1-3953 the court shall have...
§ 58.1-3956. Collection in foreign jurisdiction - When after the rendition of such a judgment or decree...
§ 58.1-3957. Payments to attorneys or others for collection - A. Whenever the services of any attorney employed to collect...
§ 58.1-3958. Payment of administrative costs, etc. - The governing body of any county, city or town may...
§ 58.1-3959. Petition to ascertain delinquent taxes; exoneration from lien - Any person interested in real estate may file a petition...
§ 58.1-3960. Validation of certain tax deeds made under repealed § 58-1052 or § 58-1091 - All deeds heretofore made by a clerk of court to...
§ 58.1-3961. Assessment not invalid unless rights prejudiced by error - No assessment of property, other than real property, shall be...
§ 58.1-3962. Reserved - Reserved.
§ 58.1-3965. When land may be sold for delinquent taxes; notice of sale; owner's right of redemption - A. When any taxes on any real estate in a...
§ 58.1-3965.1. Additional authority to sell land for delinquent taxes - In addition to the authority provided by subsection A of...
§ 58.1-3965.2. Additional authority to sell land for certain delinquent special taxes or special assessments - In addition to the authority provided by subsection A of...
§ 58.1-3966. Employment of attorney to institute proceedings; bond of attorney - Proceedings under this article shall be instituted and conducted in...
§ 58.1-3967. How proceedings instituted; parties; procedure generally; title acquired; disposition of surplus proceeds of sale - Proceedings under this article for the appointment of a special...
§ 58.1-3968. When two or more parcels may be covered by one bill - In any proceeding under this article, two or more parcels...
§ 58.1-3969. Order of reference; appointment of special commissioner to make sale; costs; attorney fees - The court shall have the option, for good cause shown...
§ 58.1-3970. County, city, etc., may be purchaser - The county, city or town may be a purchaser at...
§ 58.1-3970.1. Appointment of special commissioner to execute title to certain real estate with delinquent taxes or liens to localities - A. 1. Except as provided in subsection B, in any...
§ 58.1-3970.2. When delinquent taxes may be deemed paid in full - A. For purposes of this section, "tax delinquent property" means...
§ 58.1-3971. Property improperly placed on delinquent land books - A. The attorney shall periodically report to the governing body...
§ 58.1-3972. Reserved - Reserved.
§ 58.1-3973. Certain land purchased in name of Commonwealth to revert to owners, etc., subject to lien of delinquent taxes - On June 1, 1973, the title to any real estate...
§ 58.1-3974. Redemption of land by owner; lien for taxes paid - Any owner of the real estate described in any notice...
§ 58.1-3975. Nonjudicial sale of tax delinquent real properties of minimal size and value - A. Notwithstanding any other provision of this title, the treasurer...
§ 58.1-3976. Reserved - Reserved.
§ 58.1-3980. Application to commissioner of the revenue or other official for correction - A. Any person, firm or corporation assessed by a commissioner...
§ 58.1-3981. Correction by commissioner or other official performing his duties - A. If the commissioner of the revenue, or other official...
§ 58.1-3982. Appeal by locality - Any county, city, town or other political subdivision of this...
§ 58.1-3983. Remedy not to affect right to apply to court - The remedy granted by the three preceding sections (§§ 58.1-3980...
§ 58.1-3983.1. Appeals and rulings of local taxes - A. Definitions. For purposes of this section: "Amount in dispute,"...
§ 58.1-3984. Application to court to correct erroneous assessments of local levies generally - A. Any person assessed with local taxes, aggrieved by any...
§ 58.1-3985. Section 58.1-3984 not applicable to applications for correction of assessments for local improvements - Section 58.1-3984 shall not apply to applications for correction of...
§ 58.1-3986. Correction of double assessments; time for filing - When it is shown to the satisfaction of the court...
§ 58.1-3987. Action of court - If the court is satisfied from the evidence that the...
§ 58.1-3988. Effect of order - An order of exoneration under § 58.1-3987, when delivered to...
§ 58.1-3989. Remedy applicable upon general reassessments; all changes to be certified to commissioners - Sections 58.1-3984 through 58.1-3988, insofar as they apply to real...
§ 58.1-3990. Refunds of local taxes erroneously paid - The governing body of any city or county may provide...
§ 58.1-3991. Repealed - Repealed by Acts 1999, c. 631, cl. 2.
§ 58.1-3992. Appeal - Any locality or taxpayer aggrieved by the action of a...
§ 58.1-3993. No injunctions against assessment or collection of taxes - No suit for the purpose of restraining the assessment or...
§ 58.1-3994. Offers in compromise with respect to local taxes - A. Notwithstanding any other provision of law, the commissioner of...
§ 58.1-3995. Effect of application for correction of assessment or appeal upon applications for local permits and licenses - A. Except as otherwise provided in subsection B, no county,...