§ 58.1-3920. Prepayment of taxes
Any person desiring to pay any local taxes for any year prior to the time the treasurer receives copies of the commissioner's books may pay the same to the treasurer and the treasurer shall give his receipt therefor; but if such taxes are of a kind requiring a return to be filed with the commissioner of the revenue in order that the correct amount of taxes may be computed, such person shall file such return with the commissioner of the revenue before he pays such taxes to the treasurer. The treasurer shall accept and credit against the tax on the property a pro rata partial payment of taxes on property sold at a trustee's sale conducted under Chapter 4 (§ 55-48 et seq.) of Title 55. In all cases covered by this section the procedure as between the commissioner of the revenue and the treasurer shall be as prescribed by the Department of Taxation and the Auditor of Public Accounts, acting jointly. But nothing in this section in conflict with the provisions of the charter of any city or town in relation to local taxes shall be construed as repealing such provisions.
(Code 1950, § 58-966; 1956, c. 69; 1981, c. 134; 1984, c. 675.)
Sections: Previous 58.1-3916.01 58.1-3916.02 58.1-3916.1 58.1-3917 58.1-3918 58.1-3919 58.1-3919.1 58.1-3920 58.1-3920.1 58.1-3921 58.1-3922 58.1-3923 58.1-3924 58.1-3925 58.1-3926 NextLast modified: April 16, 2009