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
§ 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