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Enforcement, Collection, Refunds, Remedies and Review of Local Taxes
Law
Code of Virginia
Taxation
Enforcement, Collection, Refunds, Remedies and Review of Local Taxes
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Section
58.1-3900
Filing of returns
Section
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
Section
58.1-3902
Certain operators of marinas or boat storage places to file lists of owners of boats
Section
58.1-3903
Omitted local taxes or levies
Section
58.1-3903.1
Waiver of time limitation on assessment of local taxes
Section
58.1-3904
Omitted lands
Section
58.1-3905
Forms for assessment of omitted taxes
Section
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
Section
58.1-3907
Willful failure to collect and account for tax; penalty
Section
58.1-3908
Reserved
Section
58.1-3910
Treasurer to collect and pay over taxes
Section
58.1-3910.1
Collection of town taxes by county
Section
58.1-3911
Notice of taxes due
Section
58.1-3912
Local tax officials to mail certain tax documents to taxpayers; penalties; electronic transmission
Section
58.1-3913
When treasurer to receive taxes and levies without penalty; how payments credited
Section
58.1-3914
Delivery of receipts to taxpayers when taxes collected
Section
58.1-3915
Penalty for failure to pay taxes by December 5
Section
58.1-3916
Counties, cities and towns may provide dates for filing returns, set penalties, interest, etc.
Section
58.1-3916.01
Repealed
Section
58.1-3916.02
Certain counties, cities and towns may provide billing alternatives
Section
58.1-3916.1
Criminal penalties for failure to file returns; false statements
Section
58.1-3917
Assessment of public service corporations in such cases
Section
58.1-3918
Interest on taxes not paid by following day
Section
58.1-3919
Collection of taxes or other charges not paid when due; distress for same
Section
58.1-3919.1
Use of private collectors by treasurers for the collection of delinquent local taxes
Section
58.1-3920
Prepayment of taxes
Section
58.1-3920.1
Interest on funds received in prepayment of local taxes
Section
58.1-3921
Treasurer to make out lists of uncollectable taxes and delinquents
Section
58.1-3922
Delinquent lists to speak as of June 30 of each year; when real estate and personal property delinquent
Section
58.1-3923
Repealed
Section
58.1-3924
Delinquent lists involving local taxes submitted to local governing bodies; publication of lists
Section
58.1-3925
Reserved
Section
58.1-3926
When statement to beneficiary prior to delinquency required
Section
58.1-3927
Repealed
Section
58.1-3928
Repealed
Section
58.1-3929
Repealed
Section
58.1-3930
How liens to be recorded; release of liens
Section
58.1-3931
Reserved
Section
58.1-3932
Card system record and index of delinquent real estate in City of Norfolk
Section
58.1-3933
Subsequent collection by treasurer of delinquent taxes on subjects other than real estate
Section
58.1-3934
Collection of delinquent local taxes or other charges by sheriff or person employed for purpose
Section
58.1-3935
Treasurers not liable for taxes returned delinquent and not afterwards received by them
Section
58.1-3936
Omission of taxes from delinquent list
Section
58.1-3937
Repealed
Section
58.1-3938
List of delinquent town real estate taxes filed with county treasurer in certain towns
Section
58.1-3939
Reserved
Section
58.1-3939.1
Repealed
Section
58.1-3940
Limitation on collection of local taxes
Section
58.1-3941
What may be distrained for taxes
Section
58.1-3942
Security interests no bar to distress
Section
58.1-3943
Distraint on property of tenant or of owner of tract who has sold part thereof
Section
58.1-3944
Tenant paying taxes or levies to have credit out of rents
Section
58.1-3945
Where land lies partly in one county and partly in another
Section
58.1-3946
When owner a nonresident of county, city or town where land lies
Section
58.1-3947
Lease of real estate for collection of taxes
Section
58.1-3948
Notice to tenant prior to such leasing
Section
58.1-3949
Reserved
Section
58.1-3952
Collection out of estate in hands of or debts due by third party
Section
58.1-3953
Additional proceedings for the collection of taxes; jurisdiction and venue
Section
58.1-3954
Procedure in such suits
Section
58.1-3955
Judgment or decree; effect thereof; enforcement
Section
58.1-3956
Collection in foreign jurisdiction
Section
58.1-3957
Payments to attorneys or others for collection
Section
58.1-3958
Payment of administrative costs, etc.
Section
58.1-3959
Petition to ascertain delinquent taxes; exoneration from lien
Section
58.1-3960
Validation of certain tax deeds made under repealed § 58-1052 or § 58-1091
Section
58.1-3961
Assessment not invalid unless rights prejudiced by error
Section
58.1-3962
Reserved
Section
58.1-3965
When land may be sold for delinquent taxes; notice of sale; owner's right of redemption
Section
58.1-3965.1
Additional authority to sell land for delinquent taxes
Section
58.1-3965.2
Additional authority to sell land for certain delinquent special taxes or special assessments
Section
58.1-3966
Employment of attorney to institute proceedings; bond of attorney
Section
58.1-3967
How proceedings instituted; parties; procedure generally; title acquired; disposition of surplus proceeds of sale
Section
58.1-3968
When two or more parcels may be covered by one bill
Section
58.1-3969
Order of reference; appointment of special commissioner to make sale; costs; attorney fees
Section
58.1-3970
County, city, etc., may be purchaser
Section
58.1-3970.1
Appointment of special commissioner to execute title to certain real estate with delinquent taxes or liens to localities
Section
58.1-3970.2
When delinquent taxes may be deemed paid in full
Section
58.1-3971
Property improperly placed on delinquent land books
Section
58.1-3972
Reserved
Section
58.1-3973
Certain land purchased in name of Commonwealth to revert to owners, etc., subject to lien of delinquent taxes
Section
58.1-3974
Redemption of land by owner; lien for taxes paid
Section
58.1-3975
Nonjudicial sale of tax delinquent real properties of minimal size and value
Section
58.1-3976
Reserved
Section
58.1-3980
Application to commissioner of the revenue or other official for correction
Section
58.1-3981
Correction by commissioner or other official performing his duties
Section
58.1-3982
Appeal by locality
Section
58.1-3983
Remedy not to affect right to apply to court
Section
58.1-3983.1
Appeals and rulings of local taxes
Section
58.1-3984
Application to court to correct erroneous assessments of local levies generally
Section
58.1-3985
Section 58.1-3984 not applicable to applications for correction of assessments for local improvements
Section
58.1-3986
Correction of double assessments; time for filing
Section
58.1-3987
Action of court
Section
58.1-3988
Effect of order
Section
58.1-3989
Remedy applicable upon general reassessments; all changes to be certified to commissioners
Section
58.1-3990
Refunds of local taxes erroneously paid
Section
58.1-3991
Repealed
Section
58.1-3992
(Effective until January 1, 2022) Appeal
Section
58.1-3992
(Effective January 1, 2022) Appeal
Section
58.1-3993
No injunctions against assessment or collection of taxes
Section
58.1-3994
Offers in compromise with respect to local taxes
Section
58.1-3995
Effect of application for correction of assessment or appeal upon applications for local permits and licenses