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
§ 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Validation of certain tax deeds made under repealed § 58-1052 or § 58-1091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