Virginia — Title 58.1 · Chapter 39

• § 58.1-3900 — Filing of returns
• § 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
• § 58.1-3902 — Certain operators of marinas or boat storage places to file lists of owners of boats
• § 58.1-3903 — Omitted local taxes or levies
• § 58.1-3903.1 — Waiver of time limitation on assessment of local taxes
• § 58.1-3904 — Omitted lands
• § 58.1-3905 — Forms for assessment of omitted taxes
• § 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
• § 58.1-3907 — Willful failure to collect and account for tax; penalty
• § 58.1-3910 — Treasurer to collect and pay over taxes
• § 58.1-3910.1 — Collection of town taxes by county
• § 58.1-3911 — Notice of taxes due
• § 58.1-3912 — Local tax officials to mail certain tax documents to taxpayers; penalties; electronic transmission
• § 58.1-3913 — When treasurer to receive taxes and levies without penalty; how payments credited
• § 58.1-3914 — Delivery of receipts to taxpayers when taxes collected
• § 58.1-3915 — Penalty for failure to pay taxes by December 5
• § 58.1-3916 — Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc
• § 58.1-3916.02 — Certain counties, cities and towns may provide billing alternatives
• § 58.1-3916.1 — Criminal penalties for failure to file returns; false statements
• § 58.1-3917 — Assessment of public service corporations in such cases
• § 58.1-3918 — Interest on taxes not paid by following day
• § 58.1-3919 — Collection of taxes or other charges not paid when due; distress for same
• § 58.1-3919.1 — Use of private collectors by treasurers for the collection of delinquent local taxes
• § 58.1-3920 — Prepayment of taxes
• § 58.1-3920.1 — Interest on funds received in prepayment of local taxes
• § 58.1-3921 — Treasurer to make out lists of uncollectable taxes and delinquents
• § 58.1-3922 — Delinquent lists to speak as of June 30 of each year; when real estate and personal property delinquent
• § 58.1-3924 — Delinquent lists involving local taxes submitted to local governing bodies; publication of lists
• § 58.1-3925 — Reserved
• § 58.1-3926 — When statement to beneficiary prior to delinquency required
• § 58.1-3930 — How liens to be recorded; release of liens
• § 58.1-3931 — Reserved
• § 58.1-3932 — Card system record and index of delinquent real estate in City of Norfolk
• § 58.1-3933 — Subsequent collection by treasurer of delinquent taxes on subjects other than real estate
• § 58.1-3934 — Collection of delinquent local taxes or other charges by sheriff or person employed for purpose
• § 58.1-3935 — Treasurers not liable for taxes returned delinquent and not afterwards received by them
• § 58.1-3936 — Omission of taxes from delinquent list
• § 58.1-3938 — List of delinquent town real estate taxes filed with county treasurer in certain towns
• § 58.1-3939 — Reserved
• § 58.1-3940 — Limitation on collection of local taxes
• § 58.1-3941 — What may be distrained for taxes
• § 58.1-3942 — Security interests no bar to distress
• § 58.1-3943 — Distraint on property of tenant or of owner of tract who has sold part thereof
• § 58.1-3944 — Tenant paying taxes or levies to have credit out of rents
• § 58.1-3945 — Where land lies partly in one county and partly in another
• § 58.1-3946 — When owner a nonresident of county, city or town where land lies
• § 58.1-3947 — Lease of real estate for collection of taxes
• § 58.1-3948 — Notice to tenant prior to such leasing
• § 58.1-3952 — Collection out of estate in hands of or debts due by third party; treasurer's liens
• § 58.1-3953 — Additional proceedings for the collection of taxes; jurisdiction and venue
• § 58.1-3954 — Procedure in such suits
• § 58.1-3955 — Judgment or decree; effect thereof; enforcement
• § 58.1-3956 — Collection in foreign jurisdiction
• § 58.1-3957 — Payments to attorneys or others for collection
• § 58.1-3958 — Payment of administrative costs, etc
• § 58.1-3959 — Petition to ascertain delinquent taxes; exoneration from lien
• § 58.1-3960 — Validation of certain tax deeds made under repealed § 58-1052 or § 58-1091
• § 58.1-3961 — Assessment not invalid unless rights prejudiced by error
• § 58.1-3965 — When land may be sold for delinquent taxes; notice of sale; owner's right of redemption
• § 58.1-3965.1 — Additional authority to sell land for delinquent taxes
• § 58.1-3965.2 — Additional authority to sell land for certain delinquent special taxes or special assessments
• § 58.1-3966 — Employment of attorney to institute proceedings; bond of attorney
• § 58.1-3967 — How proceedings instituted; parties; procedure generally; title acquired; disposition of surplus proceeds of sale
• § 58.1-3968 — When two or more parcels may be covered by one complaint
• § 58.1-3969 — Order of reference; appointment of special commissioner to make sale; costs; attorney fees
• § 58.1-3970 — County, city, etc., may be purchaser
• § 58.1-3970.1 — Appointment of special commissioner to execute title to certain real estate with delinquent taxes or liens to localities
• § 58.1-3970.2 — When delinquent taxes may be deemed paid in full
• § 58.1-3971 — Property improperly placed on delinquent land books
• § 58.1-3972 — Reserved
• § 58.1-3973 — Certain land purchased in name of Commonwealth to revert to owners, etc., subject to lien of delinquent taxes
• § 58.1-3974 — Redemption of land by owner; lien for taxes paid
• § 58.1-3975 — Nonjudicial sale of tax delinquent real properties of minimal size and value
• § 58.1-3980 — Application to commissioner of the revenue or other official for correction
• § 58.1-3981 — Correction by commissioner or other official performing his duties
• § 58.1-3982 — Appeal by locality
• § 58.1-3983 — Remedy not to affect right to apply to court
• § 58.1-3983.1 — Appeals and rulings of local taxes
• § 58.1-3984 — Application to court to correct erroneous assessments of local levies generally
• § 58.1-3985 — Section 58.1-3984 not applicable to applications for correction of assessments for local improvements
• § 58.1-3986 — Correction of double assessments; time for filing
• § 58.1-3987 — Action of court
• § 58.1-3988 — Effect of order
• § 58.1-3989 — Remedy applicable upon general reassessments; all changes to be certified to commissioners
• § 58.1-3990 — Refunds of local taxes erroneously paid
• § 58.1-3992 — Appeal
• § 58.1-3993 — No injunctions against assessment or collection of taxes
• § 58.1-3994 — Offers in compromise with respect to local taxes
• § 58.1-3995 — Effect of application for correction of assessment or appeal upon applications for local permits and licenses