State Codes and Statutes

Statutes > Virginia > Title-58-1 > Chapter-39

58.1-3900 - Filing of returns.
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.
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 liability company, for failure to pay certain local taxes.
58.1-3907 - Willful failure to collect and account for tax; penalty.
58.1-3908 - , 58.1-3909
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, etc.
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 on subjects other than real estate.
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 delinquent.
58.1-3923 - Description unavailable
58.1-3924 - Delinquent lists involving local taxes submitted to local governing bodies; publication of lists.
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 purpose.
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.
58.1-3949 - through 58.1-3951
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
58.1-3961 - Assessment not invalid unless rights prejudiced by error.
58.1-3962 - through 58.1-3964
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.
58.1-3966 - Employment of attorney to institute proceedings; bond of attorney.
58.1-3967 - How proceedings instituted; parties; procedure generally; title acquired; disposition of surplus proceeds of sale.
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 fees.
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 or liens to localities.
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 delinquent taxes.
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.
58.1-3976 - through 58.1-3979
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 erroneous assessments of local levies generally.
58.1-3985 - Section 58.1-3984 not applicable to applications for correction of assessments for local improvements.
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 commissioners.
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 and licenses.

State Codes and Statutes

Statutes > Virginia > Title-58-1 > Chapter-39

58.1-3900 - Filing of returns.
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.
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 liability company, for failure to pay certain local taxes.
58.1-3907 - Willful failure to collect and account for tax; penalty.
58.1-3908 - , 58.1-3909
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, etc.
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 on subjects other than real estate.
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 delinquent.
58.1-3923 - Description unavailable
58.1-3924 - Delinquent lists involving local taxes submitted to local governing bodies; publication of lists.
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 purpose.
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.
58.1-3949 - through 58.1-3951
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
58.1-3961 - Assessment not invalid unless rights prejudiced by error.
58.1-3962 - through 58.1-3964
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.
58.1-3966 - Employment of attorney to institute proceedings; bond of attorney.
58.1-3967 - How proceedings instituted; parties; procedure generally; title acquired; disposition of surplus proceeds of sale.
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 fees.
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 or liens to localities.
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 delinquent taxes.
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.
58.1-3976 - through 58.1-3979
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 erroneous assessments of local levies generally.
58.1-3985 - Section 58.1-3984 not applicable to applications for correction of assessments for local improvements.
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 commissioners.
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 and licenses.

State Codes and Statutes

State Codes and Statutes

Statutes > Virginia > Title-58-1 > Chapter-39

58.1-3900 - Filing of returns.
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.
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 liability company, for failure to pay certain local taxes.
58.1-3907 - Willful failure to collect and account for tax; penalty.
58.1-3908 - , 58.1-3909
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, etc.
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 on subjects other than real estate.
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 delinquent.
58.1-3923 - Description unavailable
58.1-3924 - Delinquent lists involving local taxes submitted to local governing bodies; publication of lists.
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 purpose.
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.
58.1-3949 - through 58.1-3951
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
58.1-3961 - Assessment not invalid unless rights prejudiced by error.
58.1-3962 - through 58.1-3964
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.
58.1-3966 - Employment of attorney to institute proceedings; bond of attorney.
58.1-3967 - How proceedings instituted; parties; procedure generally; title acquired; disposition of surplus proceeds of sale.
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 fees.
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 or liens to localities.
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 delinquent taxes.
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.
58.1-3976 - through 58.1-3979
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 erroneous assessments of local levies generally.
58.1-3985 - Section 58.1-3984 not applicable to applications for correction of assessments for local improvements.
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 commissioners.
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 and licenses.