CODE OF VIRGINIA

COLLECTION OF TAXES OR OTHER CHARGES NOT PAID WHEN DUE; DISTRESS FOR SAME (§
58.1-3919)

The treasurer, after the due date of any tax or other charge collected by such
treasurer, shall call upon each person chargeable with such tax or other charge
who has not paid the same prior to that time, or upon the agent, if any, of such
person resident within the county, city or town for payment thereof; and upon
failure or refusal of such person or agent to pay the same he shall proceed to
collect by distress or otherwise. Should it come to the knowledge of the
treasurer that any person owing taxes or other charges is moving or contemplates
moving from the county, city or town prior to the due date of such taxes or
other charges, he shall have power to collect the same by distress or otherwise
at any time after such bills shall have come into his hands. Notwithstanding §
58.1-3954, the treasurer or his deputy, in person or by counsel, may institute
and prosecute all proceedings to enforce the payment of any tax or other charge
in courts not of record.

HISTORY: Code 1950, § 58-965; 1984, c. 675; 1986, c. 634; 1996, c. 323; 1998,
c. 648.