Collection By Treasurers, Etc
This is Article 2 of the Code of Virginia, titled “Collection By Treasurers, Etc.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle III, titled “Local Taxes.” It is part of Chapter 39, titled “Enforcement, Collection, Refunds, Remedies And Review Of Local Taxes.” It’s comprised of the following 36 sections.
- § 58.1-3910
- Treasurer to collect and pay over taxes
- § 58.1-3911
- Notice of taxes due
- § 58.1-3912
- Local tax officials to mail certain tax documents to taxpayers; penalties; electronic transmission
- § 58.1-3913
- When treasurer to receive taxes and levies without penalty; how payments credited
- § 58.1-3914
- Delivery of receipts to taxpayers when taxes collected
- § 58.1-3915
- Penalty for failure to pay taxes by December 5
- § 58.1-3916
- Counties, cities and towns may provide dates for filing returns, set penalties, interest, etc
- § 58.1-3916.01
- Repealed
- § 58.1-3916.02
- Certain counties, cities and towns may provide billing alternatives
- § 58.1-3916.1
- Criminal penalties for failure to file returns; false statements
- § 58.1-3917
- Assessment of public service corporations in such cases
- § 58.1-3918
- Interest on taxes not paid by following day
- § 58.1-3919
- Collection of taxes or other charges not paid when due; distress for same
- § 58.1-3919.1
- Use of private collectors by treasurers for the collection of delinquent local taxes
- § 58.1-3920
- Prepayment of taxes
- § 58.1-3920.1
- Interest on funds received in prepayment of local taxes
- § 58.1-3921
- Treasurer to make out lists of uncollectable taxes and delinquents
- § 58.1-3922
- Delinquent lists to speak as of June 30 of each year; when real estate and personal property delinquent
- § 58.1-3923
- Repealed
- § 58.1-3924
- Delinquent lists involving local taxes submitted to local governing bodies; publication of lists
- § 58.1-3925
- Repealed
- § 58.1-3926
- When statement to beneficiary prior to delinquency required
- § 58.1-3927
- Repealed
- § 58.1-3928
- Repealed
- § 58.1-3929
- Repealed
- § 58.1-3930
- How liens to be recorded; release of liens
- § 58.1-3931
- Repealed
- § 58.1-3932
- Card system record and index of delinquent real estate in City of Norfolk
- § 58.1-3933
- Subsequent collection by treasurer of delinquent taxes on subjects other than real estate
- § 58.1-3934
- Collection of delinquent local taxes or other charges by sheriff or person employed for purpose
- § 58.1-3935
- Treasurers not liable for taxes returned delinquent and not afterwards received by them
- § 58.1-3936
- Omission of taxes from delinquent list
- § 58.1-3937
- Repealed
- § 58.1-3938
- List of delinquent town real estate taxes filed with county treasurer in certain towns
- § 58.1-3939
- Repealed
- § 58.1-3939.1
- Repealed