Collection By Distress, Suit, Lien, Etc
This is Article 3 of the Code of Virginia, titled “Collection By Distress, Suit, Lien, 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 21 sections.
- § 58.1-3940
- Limitation on collection of local taxes
- § 58.1-3941
- What may be distrained for taxes
- § 58.1-3942
- Security interests no bar to distress
- § 58.1-3943
- Distraint on property of tenant or of owner of tract who has sold part thereof
- § 58.1-3944
- Tenant paying taxes or levies to have credit out of rents
- § 58.1-3945
- Where land lies partly in one county and partly in another
- § 58.1-3946
- When owner a nonresident of county, city or town where land lies
- § 58.1-3947
- Lease of real estate for collection of taxes
- § 58.1-3948
- Notice to tenant prior to such leasing
- § 58.1-3949
- Repealed
- § 58.1-3952
- Collection out of estate in hands of or debts due by third party
- § 58.1-3953
- Additional proceedings for the collection of taxes; jurisdiction and venue
- § 58.1-3954
- Procedure in such suits
- § 58.1-3955
- Judgment or decree; effect thereof; enforcement
- § 58.1-3956
- Collection in foreign jurisdiction
- § 58.1-3957
- Payments to attorneys or others for collection
- § 58.1-3958
- Payment of administrative costs, etc
- § 58.1-3959
- Petition to ascertain delinquent taxes; exoneration from lien
- § 58.1-3960
- Validation of certain tax deeds made under repealed § 58-1052 or § 58-1091
- § 58.1-3961
- Assessment not invalid unless rights prejudiced by error
- § 58.1-3962
- Repealed