{"law_id":"791291","section_number":"58.1-3917","catch_line":"Assessment of public service corporations in such cases","history":"Code 1950, \u00a7\u00a7 58-848, 58-849; 1974, c. 293; 1983, c. 570; 1984, c. 675.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-3917\/","refers_to":false,"url":"\/58.1-3917\/","token":"58.1\/III\/39\/2\/58.1-3917","structure":{"1":{"id":"175","name":"Collection By Treasurers, Etc","identifier":"2","label":"article","url":"\/58.1\/III\/39\/2\/"},"2":{"id":"174","name":"Enforcement, Collection, Refunds, Remedies And Review Of Local Taxes","identifier":"39","label":"chapter","url":"\/58.1\/III\/39\/"},"3":{"id":"114","name":"Local Taxes","identifier":"III","label":"subtitle","url":"\/58.1\/III\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"referred_to_by":false,"edition_id":"11","section_id":"791291","structure_id":"175","full_text":"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 properties of public service corporations for the preceding year shall be taken as the assessment of such properties for levying taxes and collecting installments thereon, until the regular annual assessment of such properties by the Commission or the Department for the current year is completed as otherwise provided by law; and, upon the payment of the final installment of such taxes to any county, city or town by any such public service corporation, the total of such taxes for the current year shall be adjusted between such county, city or town and such public service corporation on the basis of the assessment by the Commission or the Department for the current year.\r\rB The State Corporation Commission or the Department may, upon the application of any such public service corporation or any such city or town filed on or before the fifteenth day of January in any year, amend its assessment for the preceding year by increasing or decreasing the same, by reason of any improvements or additions thereto, or proper deductions therefrom, or other changes affecting the assessment of the properties of such corporation within the preceding year, such increases, decreases and changes to be subject to adjustment by the Commission or the Department until the regular annual assessment of the properties of the corporation is completed by the Commission or the Department.\r\r","text":{"0":{"id":"2553411","text":"In any locality which requires payment of real estate taxes in installments, the assessment by the State Corporation Commission or the Department of the properties of public service corporations for the preceding year shall be taken as the assessment of such properties for levying taxes and collecting installments thereon, until the regular annual assessment of such properties by the Commission or the Department for the current year is completed as otherwise provided by law; and, upon the payment of the final installment of such taxes to any county, city or town by any such public service corporation, the total of such taxes for the current year shall be adjusted between such county, city or town and such public service corporation on the basis of the assessment by the Commission or the Department for the current year.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1},"1":{"id":"2553412","text":"The State Corporation Commission or the Department may, upon the application of any such public service corporation or any such city or town filed on or before the fifteenth day of January in any year, amend its assessment for the preceding year by increasing or decreasing the same, by reason of any improvements or additions thereto, or proper deductions therefrom, or other changes affecting the assessment of the properties of such corporation within the preceding year, such increases, decreases and changes to be subject to adjustment by the Commission or the Department until the regular annual assessment of the properties of the corporation is completed by the Commission or the Department.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1}},"ancestry":{"1":{"id":"175","name":"Collection By Treasurers, Etc","identifier":"2","label":"article","url":"\/58.1\/III\/39\/2\/"},"2":{"id":"174","name":"Enforcement, Collection, Refunds, Remedies And Review Of Local Taxes","identifier":"39","label":"chapter","url":"\/58.1\/III\/39\/"},"3":{"id":"114","name":"Local Taxes","identifier":"III","label":"subtitle","url":"\/58.1\/III\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"structure_contents":{"0":{"id":"792426","structure_id":"175","section_number":"58.1-3910","catch_line":"Treasurer to collect and pay over taxes","url":"\/58.1-3910\/","token":"58.1\/III\/39\/2\/58.1-3910"},"1":{"id":"791187","structure_id":"175","section_number":"58.1-3911","catch_line":"Notice of taxes due","url":"\/58.1-3911\/","token":"58.1\/III\/39\/2\/58.1-3911"},"2":{"id":"774381","structure_id":"175","section_number":"58.1-3912","catch_line":"Local tax officials to mail certain tax documents to taxpayers; penalties; electronic transmission","url":"\/58.1-3912\/","token":"58.1\/III\/39\/2\/58.1-3912"},"3":{"id":"783524","structure_id":"175","section_number":"58.1-3913","catch_line":"When treasurer to receive taxes and levies without penalty; how payments credited","url":"\/58.1-3913\/","token":"58.1\/III\/39\/2\/58.1-3913"},"4":{"id":"767437","structure_id":"175","section_number":"58.1-3914","catch_line":"Delivery of receipts to taxpayers when taxes collected","url":"\/58.1-3914\/","token":"58.1\/III\/39\/2\/58.1-3914"},"5":{"id":"790844","structure_id":"175","section_number":"58.1-3915","catch_line":"Penalty for failure to pay taxes by December 5","url":"\/58.1-3915\/","token":"58.1\/III\/39\/2\/58.1-3915"},"6":{"id":"779974","structure_id":"175","section_number":"58.1-3916","catch_line":"Counties, cities and towns may provide dates for filing returns, set penalties, interest, etc","url":"\/58.1-3916\/","token":"58.1\/III\/39\/2\/58.1-3916"},"7":{"id":"777637","structure_id":"175","section_number":"58.1-3916.01","catch_line":"Repealed","url":"\/58.1-3916.01\/","token":"58.1\/III\/39\/2\/58.1-3916.01"},"8":{"id":"790995","structure_id":"175","section_number":"58.1-3916.02","catch_line":"Certain counties, cities and towns may provide billing alternatives","url":"\/58.1-3916.02\/","token":"58.1\/III\/39\/2\/58.1-3916.02"},"9":{"id":"768259","structure_id":"175","section_number":"58.1-3916.1","catch_line":"Criminal penalties for failure to file returns; false statements","url":"\/58.1-3916.1\/","token":"58.1\/III\/39\/2\/58.1-3916.1"},"10":{"id":"791291","structure_id":"175","section_number":"58.1-3917","catch_line":"Assessment of public service corporations in such cases","url":"\/58.1-3917\/","token":"58.1\/III\/39\/2\/58.1-3917"},"11":{"id":"774261","structure_id":"175","section_number":"58.1-3918","catch_line":"Interest on taxes not paid by following day","url":"\/58.1-3918\/","token":"58.1\/III\/39\/2\/58.1-3918"},"12":{"id":"787183","structure_id":"175","section_number":"58.1-3919","catch_line":"Collection of taxes or other charges not paid when due; distress for same","url":"\/58.1-3919\/","token":"58.1\/III\/39\/2\/58.1-3919"},"13":{"id":"765083","structure_id":"175","section_number":"58.1-3919.1","catch_line":"Use of private collectors by treasurers for the collection of delinquent local taxes","url":"\/58.1-3919.1\/","token":"58.1\/III\/39\/2\/58.1-3919.1"},"14":{"id":"783928","structure_id":"175","section_number":"58.1-3920","catch_line":"Prepayment of taxes","url":"\/58.1-3920\/","token":"58.1\/III\/39\/2\/58.1-3920"},"15":{"id":"774229","structure_id":"175","section_number":"58.1-3920.1","catch_line":"Interest on funds received in prepayment of local taxes","url":"\/58.1-3920.1\/","token":"58.1\/III\/39\/2\/58.1-3920.1"},"16":{"id":"792969","structure_id":"175","section_number":"58.1-3921","catch_line":"Treasurer to make out lists of uncollectable taxes and delinquents","url":"\/58.1-3921\/","token":"58.1\/III\/39\/2\/58.1-3921"},"17":{"id":"782005","structure_id":"175","section_number":"58.1-3922","catch_line":"Delinquent lists to speak as of June 30 of each year; when real estate and personal property delinquent","url":"\/58.1-3922\/","token":"58.1\/III\/39\/2\/58.1-3922"},"18":{"id":"793246","structure_id":"175","section_number":"58.1-3923","catch_line":"Repealed","url":"\/58.1-3923\/","token":"58.1\/III\/39\/2\/58.1-3923"},"19":{"id":"779933","structure_id":"175","section_number":"58.1-3924","catch_line":"Delinquent lists involving local taxes submitted to local governing bodies; publication of lists","url":"\/58.1-3924\/","token":"58.1\/III\/39\/2\/58.1-3924"},"20":{"id":"785883","structure_id":"175","section_number":"58.1-3925","catch_line":"Repealed","url":"\/58.1-3925\/","token":"58.1\/III\/39\/2\/58.1-3925"},"21":{"id":"769115","structure_id":"175","section_number":"58.1-3926","catch_line":"When statement to beneficiary prior to delinquency required","url":"\/58.1-3926\/","token":"58.1\/III\/39\/2\/58.1-3926"},"22":{"id":"780624","structure_id":"175","section_number":"58.1-3927","catch_line":"Repealed","url":"\/58.1-3927\/","token":"58.1\/III\/39\/2\/58.1-3927"},"23":{"id":"770344","structure_id":"175","section_number":"58.1-3928","catch_line":"Repealed","url":"\/58.1-3928\/","token":"58.1\/III\/39\/2\/58.1-3928"},"24":{"id":"789864","structure_id":"175","section_number":"58.1-3929","catch_line":"Repealed","url":"\/58.1-3929\/","token":"58.1\/III\/39\/2\/58.1-3929"},"25":{"id":"784806","structure_id":"175","section_number":"58.1-3930","catch_line":"How liens to be recorded; release of liens","url":"\/58.1-3930\/","token":"58.1\/III\/39\/2\/58.1-3930"},"26":{"id":"785716","structure_id":"175","section_number":"58.1-3931","catch_line":"Repealed","url":"\/58.1-3931\/","token":"58.1\/III\/39\/2\/58.1-3931"},"27":{"id":"773274","structure_id":"175","section_number":"58.1-3932","catch_line":"Card system record and index of delinquent real estate in City of Norfolk","url":"\/58.1-3932\/","token":"58.1\/III\/39\/2\/58.1-3932"},"28":{"id":"768111","structure_id":"175","section_number":"58.1-3933","catch_line":"Subsequent collection by treasurer of delinquent taxes on subjects other than real estate","url":"\/58.1-3933\/","token":"58.1\/III\/39\/2\/58.1-3933"},"29":{"id":"784398","structure_id":"175","section_number":"58.1-3934","catch_line":"Collection of delinquent local taxes or other charges by sheriff or person employed for purpose","url":"\/58.1-3934\/","token":"58.1\/III\/39\/2\/58.1-3934"},"30":{"id":"781050","structure_id":"175","section_number":"58.1-3935","catch_line":"Treasurers not liable for taxes returned delinquent and not afterwards received by them","url":"\/58.1-3935\/","token":"58.1\/III\/39\/2\/58.1-3935"},"31":{"id":"782384","structure_id":"175","section_number":"58.1-3936","catch_line":"Omission of taxes from delinquent list","url":"\/58.1-3936\/","token":"58.1\/III\/39\/2\/58.1-3936"},"32":{"id":"790191","structure_id":"175","section_number":"58.1-3937","catch_line":"Repealed","url":"\/58.1-3937\/","token":"58.1\/III\/39\/2\/58.1-3937"},"33":{"id":"783581","structure_id":"175","section_number":"58.1-3938","catch_line":"List of delinquent town real estate taxes filed with county treasurer in certain towns","url":"\/58.1-3938\/","token":"58.1\/III\/39\/2\/58.1-3938"},"34":{"id":"776324","structure_id":"175","section_number":"58.1-3939","catch_line":"Repealed","url":"\/58.1-3939\/","token":"58.1\/III\/39\/2\/58.1-3939"},"35":{"id":"785680","structure_id":"175","section_number":"58.1-3939.1","catch_line":"Repealed","url":"\/58.1-3939.1\/","token":"58.1\/III\/39\/2\/58.1-3939.1"}},"previous_section":{"id":"768259","structure_id":"175","section_number":"58.1-3916.1","catch_line":"Criminal penalties for failure to file returns; false statements","url":"\/58.1-3916.1\/","token":"58.1\/III\/39\/2\/58.1-3916.1"},"next_section":{"id":"774261","structure_id":"175","section_number":"58.1-3918","catch_line":"Interest on taxes not paid by following day","url":"\/58.1-3918\/","token":"58.1\/III\/39\/2\/58.1-3918"},"references":false,"formats":{"txt":"\/58.1-3917.txt","json":"\/58.1-3917.json","xml":"\/58.1-3917.xml"},"dublin_core":{"Title":"Assessment of public service corporations in such cases","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3917","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nASSESSMENT OF PUBLIC SERVICE CORPORATIONS IN SUCH CASES (\u00a7 58.1-3917)\n\nA. In any locality which requires payment of real estate taxes in installments,\nthe assessment by the State Corporation Commission or the Department of the\nproperties of public service corporations for the preceding year shall be taken\nas the assessment of such properties for levying taxes and collecting\ninstallments thereon, until the regular annual assessment of such properties by\nthe Commission or the Department for the current year is completed as otherwise\nprovided by law; and, upon the payment of the final installment of such taxes to\nany county, city or town by any such public service corporation, the total of\nsuch taxes for the current year shall be adjusted between such county, city or\ntown and such public service corporation on the basis of the assessment by the\nCommission or the Department for the current year.\n\nB. The State Corporation Commission or the Department may, upon the application\nof any such public service corporation or any such city or town filed on or\nbefore the fifteenth day of January in any year, amend its assessment for the\npreceding year by increasing or decreasing the same, by reason of any\nimprovements or additions thereto, or proper deductions therefrom, or other\nchanges affecting the assessment of the properties of such corporation within\nthe preceding year, such increases, decreases and changes to be subject to\nadjustment by the Commission or the Department until the regular annual\nassessment of the properties of the corporation is completed by the Commission\nor the Department.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-848, 58-849; 1974, c. 293; 1983, c. 570; 1984, c.\n675."}