Virginia Decodedhttps://vacode.org37207158.1-3900Filing of returns202615.2-215858.1-3703.158.1-391658.1-3916.02TaxationLocal TaxesEnforcement, Collection, Refunds, Remedies and Review of Local TaxesEnforcement by the Commissioner of Revenue

Any person having taxable personal property, machinery and tools or merchants’ capital on January 1 of any year shall file a return thereof with the commissioner of the revenue for his county or city in accordance with § 58.1-3518. Such returns shall be filed by May 1 of each year, except as otherwise provided by ordinance adopted under § 58.1-3916.

1984, c. 675.City of Lynchburg v. ENGLISH CONST.081344675 S.E.2d 1972009-04-17https://www.courtlistener.com/opinion/1058361/city-of-lynchburg-v-english-const/ . . . 675 S.E.2d 197 (2009) . . . SCVSmall v. Federal Nat'l Mortgage Ass'n1303172013-09-12https://www.courtlistener.com/opinion/1057715/small-v-federal-natl-mortgage-assn/ . . . PRESENT: All the Justices . . . SCV