Terms Used In Virginia Code > Title 58.1 > Subtitle I > Chapter 18 > Article 4 - Virginia Taxpayer Bill of Rights

• Assessment: as used in this subtitle , shall include an assessment made pursuant to notice by the Department of Taxation and self-assessments made by a taxpayer upon the filing of a return or otherwise not pursuant to notice. See Virginia Code 58.1-1820
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Includes: means includes, but not limited to. See Virginia Code 1-218
• Lien: A claim against real or personal property in satisfaction of a debt.
• Taxpayer: includes every person, corporation, partnership, organization, trust or estate subject to taxation under the laws of this Commonwealth, or under the ordinances, resolutions or orders of any county, city, town or other political subdivision of this Commonwealth. See Virginia Code 58.1-1