Code of Virginia - Title 58.1 Taxation - Chapter 39 Enforcement, Collection, Refunds, Remedies And Review Of Local Taxes

58.1-3900 Filing of returns
Any person having taxable personal property, machinery and tools or merchants' capital on January 1 of any year shall file a return thereof with the ...

58.1-3901 Apartment house, office building, shopping center, trailer camp, trailer court, marina, or airport ...
Every person owning or operating any apartment house or any office building or shopping center or any trailer camp or trailer court or marina or ...

58.1-3902 Certain operators of marinas or boat storage places to file lists of owners of boats
Every person operating in this Commonwealth a marina or boat storage place which accommodates more than four boats shall, on or before February 1 of ...

58.1-3903 Omitted local taxes or levies
If the commissioner of the revenue of any county or city or the tax-assessing officer of any town ascertains that any local tax has not ...

58.1-3903.1 Waiver of time limitation on assessment of local taxes
Before the expiration of the time prescribed for the assessment of any local tax, if both the commissioner of the revenue or other assessing official ...

58.1-3904 Omitted lands
When the commissioner ascertains that there is any land in his county or city which has not before been entered on his land book or, ...

58.1-3905 Forms for assessment of omitted taxes
The Department of Taxation shall prescribe and furnish to local officers the necessary forms for the assessment of the omitted taxes mentioned in this chapter ...

58.1-3906 Liability of corporate officer or employee, or member or employee of partnership or limited liabili...
A. Any corporate, partnership or limited liability company officer who willfully fails to pay, collect, or truthfully account for and pay over any local admission, ...

58.1-3907 Willful failure to collect and account for tax; penalty
A. Any corporate or partnership officer as defined in § 58.1-3906, or any other person required to collect, account for and pay over any local ...

58.1-3908 , 58.1-3909
Reserved. ...

58.1-3910 Treasurer to collect and pay over taxes
Each county and city treasurer shall receive the local taxes and other amounts payable into the treasury of the political subdivision of the Commonwealth served ...

58.1-3911 Notice of taxes due
The treasurer shall publicize at least ten days before the due date of local taxes in such manner as may be necessary to give general ...

58.1-3912 Treasurers to mail certain bills to taxpayers; penalties; electronic transmission
A. The treasurer of every city and county shall, as soon as reasonably possible in each year, but not later than 14 days prior to ...

58.1-3913 When treasurer to receive taxes and levies without penalty; how payments credited
Each treasurer shall commence to receive local levies as soon as he receives copies of the commissioner's books and continue to receive the same without ...

58.1-3914 Delivery of receipts to taxpayers when taxes collected
The treasurer shall deliver on request a receipt to each taxpayer from whom he has collected taxes or levies, showing plainly the date of payment ...

58.1-3915 Penalty for failure to pay taxes by December 5
Except as otherwise provided by ordinance under § 58.1-3916, any person failing to pay any county, town and city levies on or before December 5 ...

58.1-3916 Counties, cities and towns may provide dates for filing returns, set penalties, interest, et...
Notwithstanding provisions contained in §§ 58.1-3518, 58.1-3900, 58.1-3913, 58.1-3915, and 58.1-3918, the governing body of any county, city, or town may provide by ordinance the ...

58.1-3916.01 (Repealed effective January 1, 2006) Billing and due dates for personal property tax on qualifying ...
Repealed by Acts 2004, Sp. Sess. I, c. 1, effective January 1, 2006 ...

58.1-3916.02 Certain counties, cities and towns may provide billing alternatives
Notwithstanding the provisions contained in §§ 58.1-3518, 58.1-3900, 58.1-3913, 58.1-3915, 58.1-3916, and 58.1-3918, the governing body of Prince William County may provide by ordinance for ...

58.1-3916.1 Criminal penalties for failure to file returns; false statements
Any ordinance ordained pursuant to this article requiring the filing of a return for tax purposes may prescribe criminal penalties for willful failure or refusal ...

58.1-3917 Assessment of public service corporations in such cases
A. In any locality which requires payment of real estate taxes in installments, the assessment by the State Corporation Commission or the Department of the ...

58.1-3918 Interest on taxes not paid by following day
Interest at the rate of ten percent per annum from the first day following the day such taxes are due shall be collected upon the ...

58.1-3919 Collection of taxes or other charges not paid when due; distress for same
The treasurer, after the due date of any tax or other charge collected by such treasurer, shall call upon each person chargeable with such tax ...

58.1-3919.1 Use of private collectors by treasurers for the collection of delinquent local taxes on subjects ot...
Notwithstanding the provisions of § 58.1-3934, the treasurer in any county, city, or town, with the approval of the local governing body, may employ, upon ...

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 ...

58.1-3920.1 Interest on funds received in prepayment of local taxes
The governing body of any county, city or town may provide, by ordinance, for a program permitting the voluntary prepayment of designated local taxes at ...

58.1-3921 Treasurer to make out lists of uncollectable taxes and delinquents
The treasurer, after ascertaining which of the taxes and levies assessed at any time in his county or city have not been collected, shall, within ...

58.1-3922 Delinquent lists to speak as of June 30 of each year; when real estate and personal property delinq...
The lists mentioned in § 58.1-3921 shall conform to the facts as they existed on June 30 of the year they are submitted to the ...

58.1-3923 Description unavailable
Repealed by Acts 2002, c. 64. ...

58.1-3924 Delinquent lists involving local taxes submitted to local governing bodies; publication of list...
Upon the request of the governing body of a county, city or town, the treasurer shall furnish a copy of any of the six lists ...

58.1-3925 Description unavailable
Reserved. ...

58.1-3926 When statement to beneficiary prior to delinquency required
The beneficiary in any deed of trust or mortgage, or other person interested in the lands or lots conveyed thereby, may give to the treasurer ...

58.1-3927 Description unavailable
Repealed by Acts 1998, c. 648. ...

58.1-3928 Description unavailable
Repealed by Acts 1997, c. 496. ...

58.1-3929 Description unavailable
Repealed by Acts 1985, c. 131. ...

58.1-3930 How liens to be recorded; release of liens
Liens of delinquent real estate taxes and all liens described under § 58.1-3713.5 shall be recorded in the office of the treasurer in a book ...

58.1-3931 Description unavailable
Reserved. ...

58.1-3932 Card system record and index of delinquent real estate in City of Norfolk
The City of Norfolk is authorized to keep its record of delinquent real estate and all liens described under § 58.1-3713.5 in the Treasurer's office, ...

58.1-3933 Subsequent collection by treasurer of delinquent taxes on subjects other than real estate
After delinquent taxes appear in the lists required by § 58.1-3921, the governing body may require the treasurer to continue to collect the delinquent taxes ...

58.1-3934 Collection of delinquent local taxes or other charges by sheriff or person employed for purpos...
A. The governing body may appoint or hire, with the approval of the treasurer and upon such terms as may be agreed upon, one or ...

58.1-3935 Treasurers not liable for taxes returned delinquent and not afterwards received by them
Nothing in any of the foregoing sections shall be construed as holding a county or city treasurer personally liable for any delinquent taxes which have ...

58.1-3936 Omission of taxes from delinquent list
If any county or city treasurer shall knowingly omit from any delinquent list required by this title to be prepared by him any taxes which ...

58.1-3937 Description unavailable
Repealed by Acts 1998, c. 648. ...

58.1-3938 List of delinquent town real estate taxes filed with county treasurer in certain towns
Notwithstanding the provisions of § 58.1-3937, in any town where the treasurer or other collector of town taxes does not maintain an office open during ...

58.1-3939 Description unavailable
Reserved. ...

58.1-3939.1 Description unavailable
Repealed by Acts 1998, c. 648. ...

58.1-3940 Limitation on collection of local taxes
A. Except as otherwise specifically provided, collection of local taxes shall only be enforceable for five years following December 31 of the year for which ...

58.1-3941 What may be distrained for taxes
Any goods or chattels, money and bank notes in the county, city or town belonging to the person or estate assessed with taxes, levies or ...

58.1-3942 Security interests no bar to distress
A. No security interest in goods or chattels shall prevent the same from being distrained and sold for taxes or levies assessed thereon, no matter ...

58.1-3943 Distraint on property of tenant or of owner of tract who has sold part thereof
When rent is payable in a share of a crop, the share of the crop belonging to a landlord who owes taxes, but only that ...

58.1-3944 Tenant paying taxes or levies to have credit out of rents
A tenant from whom payment is obtained, by distress or otherwise, of taxes or other charges due from a person under whom he holds, shall ...

58.1-3945 Where land lies partly in one county and partly in another
When taxes or levies are assessed on a tract of land lying partly in one county or city and partly in another county or city ...

58.1-3946 When owner a nonresident of county, city or town where land lies
When property subject to taxation is located in a county, city or town different from that in which the owner of such property resides, or ...

58.1-3947 Lease of real estate for collection of taxes
Any real estate in the county, city or town belonging to the person or estate assessed with taxes due on such real estate may be ...

58.1-3948 Notice to tenant prior to such leasing
When real estate is advertised for leasing for the taxes and there is any tenant in possession of the property so advertised, then the treasurer, ...

58.1-3949 through 58.1-3951
Reserved. ...

58.1-3952 Collection out of estate in hands of or debts due by third party
A. The treasurer or other tax collector of any county, city or town may apply in writing to any person indebted to or having in ...

58.1-3953 Additional proceedings for the collection of taxes; jurisdiction and venue
The payment of any county, city or town taxes, may, in addition to the other remedies provided in this chapter, be enforced by action at ...

58.1-3954 Procedure in such suits
Such proceedings shall be instituted and conducted in the name of the county, city, or town in which such taxes are assessed, at the direction ...

58.1-3955 Judgment or decree; effect thereof; enforcement
In any proceeding under § 58.1-3953 the court shall have the power to determine the proper taxes, penalties and interest with which upon a correct ...

58.1-3956 Collection in foreign jurisdiction
When after the rendition of such a judgment or decree against a defendant it seems to the attorney for the county, city or town having ...

58.1-3957 Payments to attorneys or others for collection
A. Whenever the services of any attorney employed to collect taxes which are a lien on real estate result in the collection of any such ...

58.1-3958 Payment of administrative costs, etc
The governing body of any county, city or town may impose, upon each person chargeable with delinquent taxes or other delinquent charges, fees to cover ...

58.1-3959 Petition to ascertain delinquent taxes; exoneration from lien
Any person interested in real estate may file a petition in the circuit court of the county or city wherein the assessment of taxes was ...

58.1-3960 Validation of certain tax deeds made under repealed { 58-1052 or { 58-1091
All deeds heretofore made by a clerk of court to a purchaser under the provisions of repealed § 58-1052 or § 58-1091 of the Code ...

58.1-3961 Assessment not invalid unless rights prejudiced by error
No assessment of property, other than real property, shall be invalid because of any error, omission or irregularity by the commissioner of the revenue or ...

58.1-3962 through 58.1-3964
Reserved. ...

58.1-3965 When land may be sold for delinquent taxes; notice of sale; owner's right of redemption
A. When any taxes on any real estate in a county, city or town are delinquent on December 31 following the second anniversary of the ...

58.1-3965.1 Additional authority to sell land for delinquent taxes
In addition to the authority provided by subsection A of § 58.1-3965, a city may also, by ordinance, institute proceedings to sell in accordance with ...

58.1-3966 Employment of attorney to institute proceedings; bond of attorney
Proceedings under this article shall be instituted and conducted in the name of the county, city or town in which the real estate lies, by ...

58.1-3967 How proceedings instituted; parties; procedure generally; title acquired; disposition of surplus pr...
Proceedings under this article for the appointment of a special commissioner under § 58.1-3970.1 or the sale of real estate on which county, city, or ...

58.1-3968 When two or more parcels may be covered by one bill
In any proceeding under this article, two or more parcels of real estate may be covered by one bill if they were assessed against or ...

58.1-3969 Order of reference; appointment of special commissioner to make sale; costs; attorney's fe...
The court shall have the option, for good cause shown, to refer the case to a commissioner in chancery for hearing and report, in which ...

58.1-3970 County, city, etc., may be purchaser
The county, city or town may be a purchaser at any sale held under this article or under any other provision of law for the ...

58.1-3970.1 Appointment of special commissioner to execute title to certain real estate with delinquent taxes o...
In any proceedings under this article for the sale of a parcel or parcels of real estate which meet all of the following: (i) each ...

58.1-3971 Property improperly placed on delinquent land books
A. The attorney shall periodically report to the governing body employing him every parcel of real estate which he ascertains to be improperly placed on ...

58.1-3972 Description unavailable
Reserved. ...

58.1-3973 Certain land purchased in name of Commonwealth to revert to owners, etc., subject to lien of delinq...
On June 1, 1973, the title to any real estate purchased by the treasurer of any county, city or town in the name of the ...

58.1-3974 Redemption of land by owner; lien for taxes paid
Any owner of the real estate described in any notice published pursuant to § 58.1-3965 or any bill in equity filed pursuant to this article, ...

58.1-3975 Nonjudicial sale of tax delinquent real properties of minimal size and value
Notwithstanding any other provision of this title, the treasurer or other officer responsible for collecting taxes may sell, at public auction, any unimproved parcel of ...

58.1-3976 through 58.1-3979
Reserved. ...

58.1-3980 Application to commissioner of the revenue or other official for correction
A. Any person, firm or corporation assessed by a commissioner of the revenue or other official performing the duties imposed on commissioners of the revenue ...

58.1-3981 Correction by commissioner or other official performing his duties
A. If the commissioner of the revenue, or other official performing the duties imposed on commissioners of the revenue under this title, is satisfied that ...

58.1-3982 Appeal by locality
Any county, city, town or other political subdivision of this Commonwealth, aggrieved by any such correction made by a commissioner of the revenue under the ...

58.1-3983 Remedy not to affect right to apply to court
The remedy granted by the three preceding sections (§§ 58.1-3980 through 58.1-3982) shall be in addition to the right of any taxpayer to apply within ...

58.1-3983.1 Appeals and rulings of local taxes
A. Definitions. For purposes of this section: "Amount in dispute," when used with respect to taxes due or assessed, means the amount specifically identified in ...

58.1-3984 Application to court to correct erroneous assessments of local levies generally
A. Any person assessed with local taxes, aggrieved by any such assessment, may, unless otherwise specially provided by law (including, but not limited to, as ...

58.1-3985 Section 58.1-3984 not applicable to applications for correction of assessments for local improvemen...
Section 58.1-3984 shall not apply to applications for correction of assessments for local improvements provided for in Article 2 (§ 15.2-2404 et seq.) of Chapter ...

58.1-3986 Correction of double assessments; time for filing
When it is shown to the satisfaction of the court that there has been a double assessment in any case, one of which assessments is ...

58.1-3987 Action of court
If the court is satisfied from the evidence that the assessment is erroneous and that the erroneous assessment was not caused by the wilful failure ...

58.1-3988 Effect of order
An order of exoneration under § 58.1-3987, when delivered to the tax-collecting officer, shall restrain him from collecting so much as is thus erroneously charged. ...

58.1-3989 Remedy applicable upon general reassessments; all changes to be certified to commissioner...
Sections 58.1-3984 through 58.1-3988, insofar as they apply to real estate, shall be construed to include assessments made at a general reassessment, and the remedy ...

58.1-3990 Refunds of local taxes erroneously paid
The governing body of any city or county may provide by ordinance for the refund of any local taxes or classes of taxes erroneously paid. ...

58.1-3991 Description unavailable
Repealed by Acts 1999, c. 631, cl. 2. ...

58.1-3992 Appeal
Any locality or taxpayer aggrieved by the action of a court of record under this article may appeal to the Supreme Court. (1984, c. 675.) ...

58.1-3993 No injunctions against assessment or collection of taxes
No suit for the purpose of restraining the assessment or collection of any local tax shall be maintained in any court of this Commonwealth, except ...

58.1-3994 Offers in compromise with respect to local taxes
A. Notwithstanding any other provision of law, the commissioner of the revenue or other official responsible for the assessment of any local tax appealed pursuant ...

58.1-3995 Effect of application for correction of assessment or appeal upon applications for local permits an...
A. Except as otherwise provided in subsection B, no county, city or town shall deny to any person a permit or license to which such ...