General Provisions This is the 2025 edition of the code. There is not the current edition. Browse all editions.
This is Chapter 30 of the Code of Virginia, titled “General Provisions.” It is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”.
It’s comprised of the following 20 sections.
§ 58.1-3000 Real estate, mineral lands, tangible personal property and merchants' capital subject to local taxation only
§ 58.1-3001 When boards of supervisors to fix and order county and district taxes; funds not available, allocated, etc., until appropriated
§ 58.1-3002 Levy by board for court allowances
§ 58.1-3003 Appeal from order of levy
§ 58.1-3004 Duty of clerk of board in case of appeal; how appeal tried
§ 58.1-3005 Cities and towns to make city and town levies; funds not available, allocated, etc., until appropriated
§ 58.1-3006 Additional tax to pay interest and retire bonds
§ 58.1-3007 Notice prior to increase of local tax levy; hearing
§ 58.1-3008 Different rates of levy on different classes of property
§ 58.1-3009 Tax on payrolls prohibited
§ 58.1-3010 Counties, cities and towns may levy taxes on fiscal year basis of July 1 through June 30, and change rate of levy during fiscal year
§ 58.1-3011 Use of July 1 as effective date of assessment
§ 58.1-3012 Counties, cities and towns may change rate of tax during calendar year
§ 58.1-3013 Repealed
§ 58.1-3014 Relief from taxes in cases of disaster
§ 58.1-3015 To whom property generally shall be taxed and by whom listed
§ 58.1-3016 Retention of property for payment of taxes
§ 58.1-3017 Disclosure of social security account numbers for local tax administration purposes
§ 58.1-3018 Payment of local taxes on behalf of taxpayer by third party; tax payment agreements
§ 58.1-3019 Local tax credits for approved local volunteer activities