§ 3.1-684.55. (Repealed effective October 1, 2008) Interest on assessment; collection of delinquent assessmen...
The assessment imposed under the provisions of this chapter and unpaid on the date on which such assessment was due and payable shall bear interest at a rate determined in accordance with § 58.1-15 from and after the due date until paid. If any person defaults in any payment of the assessment or interest thereon, the amount shall be collected by a civil action in the name of the Commonwealth and the person adjudged in default shall pay the costs of such action. The Attorney General at the request of the Tax Commissioner shall institute such action in the proper court for the collection of the amount of any assessment past due under this chapter including interest thereon.
(1991, c. 587.)
Sections: Previous 3.1-684.44 3.1-684.45 3.1-684.46 3.1-684.47 3.1-684.48 3.1-684.49 3.1-684.50 3.1-684.51 3.1-684.52 3.1-684.53 3.1-684.54 3.1-684.55 3.1-684.56 3.1-684.57 3.1-684.58 NextLast modified: April 16, 2009