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
§ 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
§ 58.1-3924
Delinquent lists involving local taxes submitted to local governing bodies; publication of lists
§ 58.1-3925
§ 58.1-3926
When statement to beneficiary prior to delinquency required
§ 58.1-3927
§ 58.1-3928
§ 58.1-3929
§ 58.1-3930
How liens to be recorded; release of liens
§ 58.1-3931
§ 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
§ 58.1-3938
List of delinquent town real estate taxes filed with county treasurer in certain towns
§ 58.1-3939
§ 58.1-3939.1