Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE III. Local Taxes |
CHAPTER 30. General Provisions |
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 Repealed |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 |