Code of Virginia

Creating a Report: Check the sections you'd like to appear in the report, then use the "Create Report" button at the bottom of the page to generate your report. Once the report is generated you'll then have the option to download it as a pdf, print or email the report.

Code of Virginia
Title 58.1. Taxation
3/27/2017

Chapter 39. Enforcement, Collection, Refunds, Remedies and Review of Local TaxesRead Chapter

  • Article 1. Enforcement by the Commissioner of RevenueRead all
  • § 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.Read all
  • § 58.1-3910
    Treasurer to collect and pay over taxes
    § 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, 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    Repealed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.Read all
  • § 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. Bill in Equity for Sale of Delinquent Tax LandsRead all
  • § 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 bill
    § 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 RefundsRead all
  • § 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