Virginia

Code of Virginia § 58.1-3900. Filing of returns.

Code of Virginia § 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.

Code of Virginia § 58.1-3902. Certain operators of marinas or boat storage places to file lists of owners of boats.

Code of Virginia § 58.1-3903. Omitted local taxes or levies.

Code of Virginia § 58.1-3903.1. Waiver of time limitation on assessment of local taxes.

Code of Virginia § 58.1-3904. Omitted lands.

Code of Virginia § 58.1-3905. Forms for assessment of omitted taxes.

Code of Virginia § 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.

Code of Virginia § 58.1-3907. Willful failure to collect and account for tax; penalty.

Code of Virginia §§ 58.1-3908, 58.1-3909. Reserved.

Code of Virginia § 58.1-3910. Treasurer to collect and pay over taxes.

Code of Virginia § 58.1-3910.1. Collection of town taxes by county.

Code of Virginia § 58.1-3911. Notice of taxes due.

Code of Virginia § 58.1-3912. Local tax officials to mail certain tax documents to taxpayers; penalties; electronic transmission.

Code of Virginia § 58.1-3913. When treasurer to receive taxes and levies without penalty; how payments credited.

Code of Virginia § 58.1-3914. Delivery of receipts to taxpayers when taxes collected.

Code of Virginia § 58.1-3915. Penalty for failure to pay taxes by December 5.

Code of Virginia § 58.1-3916. Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc.

Code of Virginia § 58.1-3916.01. Repealed.

Code of Virginia § 58.1-3916.1. Criminal penalties for failure to file returns; false statements.

Code of Virginia § 58.1-3916.02. Certain counties, cities and towns may provide billing alternatives.

Code of Virginia § 58.1-3917. Assessment of public service corporations in such cases.

Code of Virginia § 58.1-3918. Interest on taxes not paid by following day.

Code of Virginia § 58.1-3919. Collection of taxes or other charges not paid when due; distress for same.

Code of Virginia § 58.1-3919.1. Use of private collectors by treasurers for the collection of delinquent local taxes.

Code of Virginia § 58.1-3920. Prepayment of taxes.

Code of Virginia § 58.1-3920.1. Interest on funds received in prepayment of local taxes.

Code of Virginia § 58.1-3921. Treasurer to make out lists of uncollectable taxes and delinquents.

Code of Virginia § 58.1-3922. Delinquent lists to speak as of June 30 of each year; when real estate and personal property delinquent.

Code of Virginia § 58.1-3923. Repealed.

Code of Virginia § 58.1-3924. Delinquent lists involving local taxes submitted to local governing bodies; publication of lists.

Code of Virginia § 58.1-3925. Reserved.

Code of Virginia § 58.1-3926. When statement to beneficiary prior to delinquency required.

Code of Virginia § 58.1-3927. Repealed.

Code of Virginia § 58.1-3928. Repealed.

Code of Virginia § 58.1-3929. Repealed.

Code of Virginia § 58.1-3930. How liens to be recorded; release of liens.

Code of Virginia § 58.1-3931. Reserved.

Code of Virginia § 58.1-3932. Card system record and index of delinquent real estate in City of Norfolk.

Code of Virginia § 58.1-3933. Subsequent collection by treasurer of delinquent taxes on subjects other than real estate.

Code of Virginia § 58.1-3934. Collection of delinquent local taxes or other charges by sheriff or person employed for purpose.

Code of Virginia § 58.1-3935. Treasurers not liable for taxes returned delinquent and not afterwards received by them.

Code of Virginia § 58.1-3936. Omission of taxes from delinquent list.

Code of Virginia § 58.1-3937. Repealed.

Code of Virginia § 58.1-3938. List of delinquent town real estate taxes filed with county treasurer in certain towns.

Code of Virginia § 58.1-3939. Reserved.

Code of Virginia § 58.1-3939.1. Repealed.

Code of Virginia § 58.1-3940. Limitation on collection of local taxes.

Code of Virginia § 58.1-3941. What may be distrained for taxes.

Code of Virginia § 58.1-3942. Security interests no bar to distress.

Code of Virginia § 58.1-3943. Distraint on property of tenant or of owner of tract who has sold part thereof.

Code of Virginia § 58.1-3944. Tenant paying taxes or levies to have credit out of rents.

Code of Virginia § 58.1-3945. Where land lies partly in one county and partly in another.

Code of Virginia § 58.1-3946. When owner a nonresident of county, city or town where land lies.

Code of Virginia § 58.1-3947. Lease of real estate for collection of taxes.

Code of Virginia § 58.1-3948. Notice to tenant prior to such leasing.

Code of Virginia §§ 58.1-3949 through 58.1-3951. Reserved.

Code of Virginia § 58.1-3952. Collection out of estate in hands of or debts due by third party.

Code of Virginia § 58.1-3953. Additional proceedings for the collection of taxes; jurisdiction and venue.

Code of Virginia § 58.1-3954. Procedure in such suits.

Code of Virginia § 58.1-3955. Judgment or decree; effect thereof; enforcement.

Code of Virginia § 58.1-3956. Collection in foreign jurisdiction.

Code of Virginia § 58.1-3957. Payments to attorneys or others for collection.

Code of Virginia § 58.1-3958. Payment of administrative costs, etc.

Code of Virginia § 58.1-3959. Petition to ascertain delinquent taxes; exoneration from lien.

Code of Virginia § 58.1-3960. Validation of certain tax deeds made under repealed § 58-1052 or § 58-1091.

Code of Virginia § 58.1-3961. Assessment not invalid unless rights prejudiced by error.

Code of Virginia §§ 58.1-3962 through 58.1-3964. Reserved.

Code of Virginia § 58.1-3965. When land may be sold for delinquent taxes; notice of sale; owner's right of redemption.

Code of Virginia § 58.1-3965.1. Additional authority to sell land for delinquent taxes.

Code of Virginia § 58.1-3965.2. Additional authority to sell land for certain delinquent special taxes or special assessments.

Code of Virginia § 58.1-3966. Employment of attorney to institute proceedings; bond of attorney.

Code of Virginia § 58.1-3967. How proceedings instituted; parties; procedure generally; title acquired; disposition of surplus proceeds of sale.

Code of Virginia § 58.1-3968. When two or more parcels may be covered by one complaint.

Code of Virginia § 58.1-3969. Order of reference; appointment of special commissioner to make sale; costs; attorney fees.

Code of Virginia § 58.1-3970. County, city, etc., may be purchaser.

Code of Virginia § 58.1-3970.1. Appointment of special commissioner to execute title to certain real estate with delinquent taxes or liens to localities.

Code of Virginia § 58.1-3970.2. When delinquent taxes may be deemed paid in full.

Code of Virginia § 58.1-3971. Property improperly placed on delinquent land books.

Code of Virginia § 58.1-3972. Reserved.

Code of Virginia § 58.1-3973. Certain land purchased in name of Commonwealth to revert to owners, etc., subject to lien of delinquent taxes.

Code of Virginia § 58.1-3974. Redemption of land by owner; lien for taxes paid.

Code of Virginia § 58.1-3975. Nonjudicial sale of tax delinquent real properties of minimal size and value.

Code of Virginia §§ 58.1-3976 through 58.1-3979. Reserved.

Code of Virginia § 58.1-3980. Application to commissioner of the revenue or other official for correction.

Code of Virginia § 58.1-3981. Correction by commissioner or other official performing his duties.

Code of Virginia § 58.1-3982. Appeal by locality.

Code of Virginia § 58.1-3983. Remedy not to affect right to apply to court.

Code of Virginia § 58.1-3983.1. Appeals and rulings of local taxes.

Code of Virginia § 58.1-3984. Application to court to correct erroneous assessments of local levies generally.

Code of Virginia § 58.1-3985. Section 58.1-3984 not applicable to applications for correction of assessments for local improvements.

Code of Virginia § 58.1-3986. Correction of double assessments; time for filing.

Code of Virginia § 58.1-3987. Action of court.

Code of Virginia § 58.1-3988. Effect of order.

Code of Virginia § 58.1-3989. Remedy applicable upon general reassessments; all changes to be certified to commissioners.

Code of Virginia § 58.1-3990. Refunds of local taxes erroneously paid.

Code of Virginia § 58.1-3991. Repealed.

Code of Virginia § 58.1-3992. Appeal.

Code of Virginia § 58.1-3993. No injunctions against assessment or collection of taxes.

Code of Virginia § 58.1-3994. Offers in compromise with respect to local taxes.

Code of Virginia § 58.1-3995. Effect of application for correction of assessment or appeal upon applications for local permits and licenses.