Enforcement, Collection, Refunds, Remedies and Review of Local Taxes

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This is Chapter 39 of the Code of Virginia, titled “Enforcement, Collection, Refunds, Remedies and Review of Local Taxes.” It is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”.

Article 1	Enforcement by the Commissioner of Revenue
Article 2	Collection by Treasurers, Etc
Article 3	Collection by Distress, Suit, Lien, Etc
Article 4	Sale of Delinquent Tax Lands
Article 5	Correction of Assessments, Remedies and Refunds