79099558.1-3916.02Virginia Decodedhttps://vacode.org2016TaxationLocal TaxesEnforcement, Collection, Refunds, Remedies And Review Of Local TaxesCollection By Treasurers, EtcCertain counties, cities and towns may provide billing alternatives2004, c. 548.http://law.lis.virginia.gov/vacode/58.1-3916.02/58.1-3210Exemption or deferral of taxes on property of certain elderly and handicapped persons/58.1-3210/58.1-3217Permanently and totally disabled defined/58.1-3217/58.1-3518Taxpayers to file returns/58.1-3518/58.1-3900Filing of returns/58.1-3900/58.1-3913When treasurer to receive taxes and levies without penalty; how payments credited/58.1-3913/58.1-3915Penalty for failure to pay taxes by December 5/58.1-3915/58.1-3916Counties, cities and towns may provide dates for filing returns, set penalties, interest, etc/58.1-3916/58.1-3918Interest on taxes not paid by following day/58.1-3918//58.1-3916.02/58.1/III/39/2/58.1-3916.02