Code of Virginia - Title 58.1 Taxation - Chapter 30 General Provisions

58.1-3000 Real estate, mineral lands, tangible personal property and merchants' capital subject to local taxa...
All taxable real estate, all taxable coal and other mineral lands, and all taxable tangible personal property and the tangible personal property of public service ...

58.1-3001 When boards of supervisors to fix and order county and district taxes; funds not available, allocat...
The governing body of each county shall, at its regular meeting in the month of January in each year, or as soon thereafter as practicable ...

58.1-3002 Levy by board for court allowances
The clerks of the circuit courts shall furnish to the governing bodies of their counties, on or before the day on which they meet to ...

58.1-3003 Appeal from order of levy
If the attorney for the Commonwealth of any county is of the opinion that an order for imposition of taxes made by his governing body ...

58.1-3004 Duty of clerk of board in case of appeal; how appeal tried
The clerk of the governing body, upon any appeal being taken, shall immediately give notice thereof to the governing body and make out a brief ...

58.1-3005 Cities and towns to make city and town levies; funds not available, allocated, etc., until appropri...
The council of every city and town shall annually cause to be made up and entered on its journals an account of all sums lawfully ...

58.1-3006 Additional tax to pay interest and retire bonds
The cities and towns of this Commonwealth, by their duly constituted authorities, are hereby authorized annually to levy, in addition to any other levies authorized ...

58.1-3007 Notice prior to increase of local tax levy; hearing
Before any local tax levy shall be increased in any county, city, town, or district, such proposed increase shall be published in a newspaper having ...

58.1-3008 Different rates of levy on different classes of property
The governing body of any county, city or town in laying levies on taxable real estate, tangible personal property and merchants' capital may impose different ...

58.1-3009 Tax on payrolls prohibited
No political subdivision of this Commonwealth shall impose, levy or collect, directly or indirectly, any tax on payrolls or occupations. The provisions of this section ...

58.1-3010 Counties, cities and towns may levy taxes on fiscal year basis of July 1 through June 30, and chang...
Notwithstanding any other provision of law, special or general, to the contrary, the governing body of any county, city or town may by ordinance provide ...

58.1-3011 Use of July 1 as effective date of assessment
The governing body of any county, city or town may provide by ordinance that all taxable real estate or personal property and machinery and tools ...

58.1-3012 Counties, cities and towns may change rate of tax during calendar year
The governing body of any county, city or town which levies taxes on real estate, tangible personal property and machinery and tools on a calendar-year ...

58.1-3013 Description unavailable
Repealed by Acts 2002, c. 719. ...

58.1-3014 Relief from taxes in cases of disaster
All taxpayers of the Commonwealth whose lands, improvements thereon, or personal property, or any portion thereof, shall be in any year destroyed in any manner ...

58.1-3015 To whom property generally shall be taxed and by whom listed
If property is owned by a person sui juris, it shall be taxed to him. If property is owned by a minor, it shall be ...

58.1-3016 Retention of property for payment of taxes
If property be listed by and taxed to any person other than the owner, it shall not be delivered to the owner until the taxes ...

58.1-3017 Disclosure of social security account numbers for local tax administration purposes
Notwithstanding any other provision of law, a tax official of any county, city or town may require disclosure of the social security account number of ...

58.1-3018 Payment of local taxes on behalf of taxpayer by third party; tax payment agreements
A. For the purposes of this section, "third-party tax payment agreement" means any agreement whereby a third party contracts with a taxpayer to pay to ...