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Virginia Code Title 58.1 > Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes

Virginia Code > Title 58.1 > Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes

^{Current as of: 2011}

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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 storag...
§ 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 liabili...
§ 58.1-3907	Willful failure to collect and account for tax; penalty
§ 58.1-3910	Treasurer to collect and pay over taxes
§ 58.1-3911	Notice of taxes due
§ 58.1-3912	Treasurers to mail certain bills 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, set penalties, interest, et...
§ 58.1-3916.01	Description unavailable
§ 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 delinq...
§ 58.1-3923	Description unavailable
§ 58.1-3924	Delinquent lists involving local taxes submitted to local governing bodies; publication of list...
§ 58.1-3925	Description unavailable
§ 58.1-3926	When statement to beneficiary prior to delinquency required
§ 58.1-3927	Description unavailable
§ 58.1-3928	Description unavailable
§ 58.1-3929	Description unavailable
§ 58.1-3930	How liens to be recorded; release of liens
§ 58.1-3931	Description unavailable
§ 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 purpos...
§ 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	Description unavailable
§ 58.1-3938	List of delinquent town real estate taxes filed with county treasurer in certain towns
§ 58.1-3939	Description unavailable
§ 58.1-3939.1	Description unavailable
§ 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
§ 58.1-3952	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
§ 58.1-3965	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 pr...
§ 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 fee...
§ 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 o...
§ 58.1-3971	Property improperly placed on delinquent land books
§ 58.1-3972	Description unavailable
§ 58.1-3973	Certain land purchased in name of Commonwealth to revert to owners, etc., subject to lien of delinq...
§ 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
§ 58.1-3980	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 erroneou...
§ 58.1-3985	Section 58.1-3984 not applicable to applications for correction of assessments for local improvemen...
§ 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 commissioner...
§ 58.1-3990	Refunds of local taxes erroneously paid
§ 58.1-3991	Description unavailable
§ 58.1-3992	Appeal
§ 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 an...