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
- § 58.1-3910.1
- 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- Repealed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- Repealed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.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
