General Provisions
This is Chapter 30 of the Code of Virginia, titled “General Provisions.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle III, titled “Local Taxes.” It’s comprised of the following 19 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- Repealed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