Code of Virginia

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Chapter 39.
Enforcement, Collection, Refunds, Remedies and Review of Local Taxes
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  • Article 1.
    Enforcement by the Commissioner of Revenue
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  • § 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
  • Article 2.
    Collection by Treasurers, Etc.
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  • § 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
    § 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
    § 58.1-3924
    Delinquent lists involving local taxes submitted to local governing bodies; publication of lists
    § 58.1-3925
    § 58.1-3926
    When statement to beneficiary prior to delinquency required
    § 58.1-3927
    § 58.1-3928
    § 58.1-3929
    § 58.1-3930
    How liens to be recorded; release of liens
    § 58.1-3931
    § 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
    § 58.1-3938
    List of delinquent town real estate taxes filed with county treasurer in certain towns
    § 58.1-3939
    § 58.1-3939.1
  • Article 3.
    Collection by Distress, Suit, Lien, Etc.
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  • § 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
    § 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
  • Article 4.
    Bill in Equity for Sale of Delinquent Tax Lands
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  • § 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
    § 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
  • Article 5.
    Correction of Assessments, Remedies and Refunds
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  • § 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
    § 58.1-3992
    § 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