Collection by Treasurers, Etc. | Midpage

Collections
Code of Virginia

Article 2

Collection by Treasurers, Etc.

58.1-3910Treasurer to collect and pay over taxes 58.1-3910.1Collection of town taxes by county 58.1-3911Notice of taxes due 58.1-3912Local tax officials to mail certain tax documents to taxpayers; penalties; electronic transmission 58.1-3913When treasurer to receive taxes and levies without penalty; how payments credited 58.1-3914Delivery of receipts to taxpayers when taxes collected 58.1-3915Penalty for failure to pay taxes by December 5 58.1-3916Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc 58.1-3916.02Certain counties, cities and towns may provide billing alternatives 58.1-3916.1Criminal penalties for failure to file returns; false statements 58.1-3917Assessment of public service corporations in such cases 58.1-3918Interest on taxes not paid by following day 58.1-3919Collection of taxes or other charges not paid when due; distress for same 58.1-3919.1Use of private collectors by treasurers for the collection of delinquent local taxes 58.1-3920Prepayment of taxes 58.1-3920.1Interest on funds received in prepayment of local taxes 58.1-3921Treasurer to make out lists of uncollectable taxes and delinquents 58.1-3922Delinquent lists to speak as of June 30 of each year; when real estate and personal property delinquent 58.1-3924Delinquent lists involving local taxes submitted to local governing bodies; publication of lists 58.1-3925Reserved 58.1-3926When statement to beneficiary prior to delinquency required 58.1-3930How liens to be recorded; release of liens 58.1-3931Reserved 58.1-3932Card system record and index of delinquent real estate in City of Norfolk 58.1-3933Subsequent collection by treasurer of delinquent taxes on subjects other than real estate 58.1-3934Collection of delinquent local taxes or other charges by sheriff or person employed for purpose 58.1-3935Treasurers not liable for taxes returned delinquent and not afterwards received by them 58.1-3936Omission of taxes from delinquent list 58.1-3938List of delinquent town real estate taxes filed with county treasurer in certain towns 58.1-3939Reserved