Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE III. Local Taxes |
CHAPTER 39. Enforcement, Collection, Refunds, Remedies and Review of Local Taxes |
ARTICLE 2. Collection By Treasurers, Etc |
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 Repealed |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 Repealed |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 Repealed |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 Repealed |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 Repealed |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 |