General Provisions

  1. Law
  2. Code of Virginia
  3. Taxation
  4. General Provisions

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Section
58.1-3000

Real estate, mineral lands, tangible personal property and merchants' capital subject to local taxation only

Section
58.1-3001

When boards of supervisors to fix and order county and district taxes; funds not available, allocated, etc., until appropriated

Section
58.1-3002

Levy by board for court allowances

Section
58.1-3003

Appeal from order of levy

Section
58.1-3004

Duty of clerk of board in case of appeal; how appeal tried

Section
58.1-3005

Cities and towns to make city and town levies; funds not available, allocated, etc., until appropriated

Section
58.1-3006

Additional tax to pay interest and retire bonds

Section
58.1-3007

Notice prior to increase of local tax levy; hearing

Section
58.1-3008

Different rates of levy on different classes of property

Section
58.1-3009

Tax on payrolls prohibited

Section
58.1-3010

Counties, cities and towns may levy taxes on fiscal year basis of July 1 through June 30, and change rate of levy during fiscal year

Section
58.1-3011

Use of July 1 as effective date of assessment

Section
58.1-3012

Counties, cities and towns may change rate of tax during calendar year

Section
58.1-3013

Repealed

Section
58.1-3014

Relief from taxes in cases of disaster

Section
58.1-3015

To whom property generally shall be taxed and by whom listed

Section
58.1-3016

Retention of property for payment of taxes

Section
58.1-3017

Disclosure of social security account numbers for local tax administration purposes

Section
58.1-3018

Payment of local taxes on behalf of taxpayer by third party; tax payment agreements