reglab/housing_qa huggingface dataset:
VA Code § 58.1-3902 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3902. Certain operators of marinas or boat storage places to file lists of owners of boats

Every person or state or local agency operating in the Commonwealth a marina or boat storage place which accommodates more than four boats shall, on or before February 1 of each year, upon the request of the commissioner of the revenue of the county or city in which such marina or boat storage place is located, file with such commissioner of the revenue a list giving the name and address of the owner and operator, if such is available, and the name and number of each boat physically located and normally kept at his marina or boat storage place as of the preceding January 1. The list shall be divided into the following three categories: (i) watercraft which are eighteen feet and over; (ii) watercraft which are under eighteen feet and motorized; and (iii) watercraft which are under eighteen feet and nonmotorized. Violators of this section are guilty of a Class 4 misdemeanor.Code 1950, § 58-863.1; 1968, c. 258; 1984, c. 675; 1999, c. 358; 2013, c. 804.
VA Code § 58.1-3903 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3903. Omitted local taxes or levies

If the commissioner of the revenue of any county or city or the tax-assessing officer of any town ascertains that any local tax has not been assessed for any tax year of the three preceding tax years or that the same has been assessed at less than the law required for any one or more of such years, or that the taxes for any cause have not been realized, the commissioner of the revenue or other assessing officer shall list and assess the same with taxes at the rate or rates prescribed for that year, adding thereto penalty and interest at the rate provided under §§ 58.1-3916 and 58.1-3918. Interest may be computed upon the taxes and penalty from the first day following the due date in the year in which such taxes should have been paid and shall accrue thereon from such date until payment; provided, if such assessment was necessitated through no fault of the taxpayer, such penalty and interest shall accrue after thirty days from such date of assessment until payment.Code 1950, § 58-1164; 1984, c. 675; 1991, c. 8.
VA Code § 58.1-3903.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3903.1. Waiver of time limitation on assessment of local taxes

Before the expiration of the time prescribed for the assessment of any local tax, if both the commissioner of the revenue or other assessing official and the taxpayer have consented in writing to the tax assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.Whenever such an extension is agreed upon, it shall likewise extend the period relating to the collection of local taxes pursuant to § 58.1-3940 and applications for correction pursuant to § 58.1-3980.1995, c. 445.
VA Code § 58.1-3904 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3904. Omitted lands

When the commissioner ascertains that there is any land in his county or city which has not before been entered on his land book or, after being entered, has from any cause been omitted for one or more years, he shall make an entry thereof in the name of the owner. Any person owning or claiming any tract or part of land which has not been entered on the land book or which, if so entered, has for any cause been omitted therefrom, may have the part he owns entered on the land book, specifying the part of the land so entered by having the same surveyed and laid off if necessary and a plat and description thereof returned to and recorded by the clerk of the circuit court of the county or city in which the land is situated. The commissioner of the revenue in whose county or city the land is situated shall proceed to the best of his judgment, having reference to the assessed value of contiguous lands similarly situated, to assess the fair market value of such land, and shall place such land on the land book and assess taxes at the rate imposed by law for each year the land was not entered in the land book. However, no assessment of taxes shall be made hereunder for any year except the then current year or any tax year of the three tax years last past.Code 1950, § 58-1165; 1984, c. 675.
VA Code § 58.1-3905 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3905. Forms for assessment of omitted taxes

The Department of Taxation shall prescribe and furnish to local officers the necessary forms for the assessment of the omitted taxes mentioned in this chapter which they are authorized to assess. Omitted taxes, except on real estate, shall not be assessed on the current assessment books.Code 1950, § 58-1166; 1984, c. 675.
VA Code § 58.1-3906 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3906. Liability of corporate officer or employee, or member or employee of partnership or limited liability company, for failure to pay certain local taxes

A. Any corporate, partnership or limited liability company officer who willfully fails to pay, collect, or truthfully account for and pay over any local admission, transient occupancy, food and beverage, or daily rental property tax administered by the commissioner of revenue or other authorized officer, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable for a penalty of the amount of the tax evaded or not paid, collected, or accounted for and paid over, to be assessed and collected in the same manner as such taxes are assessed and collected.B. The term "corporate, partnership or limited liability company officer" as used in this section means an officer or employee of a corporation, or a member, or employee of a partnership or member, manager or employee of a limited liability company who, as such officer, employee, member or manager, is under a duty to perform on behalf of the corporation, partnership or limited liability company the act in respect of which the violation occurs and who (i) had actual knowledge of the failure or attempt as set forth herein and (ii) had authority to prevent such failure or attempt.1991, c. 481; 1999, c. 541.
VA Code § 58.1-3907 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3907. Willful failure to collect and account for tax; penalty

A. Any corporate or partnership officer as defined in § 58.1-3906, or any other person required to collect, account for and pay over any local admission, transient occupancy, food and beverage, daily rental property or cigarette taxes administered by the commissioner of the revenue or other authorized officer, who willfully fails to collect or truthfully account for and pay over such tax, and any such officer or person who willfully evades or attempts to evade any such tax or the payment thereof, shall, in addition to any other penalties provided by law, be guilty of a Class 1 misdemeanor.B. Any person who willfully utilizes a device or software to falsify the electronic records of cash registers or other point-of-sale systems or otherwise manipulates transaction records that affect any local tax liability shall, in addition to any other penalties provided by law, be guilty of a Class 1 misdemeanor.C. In addition to the criminal penalty provided in subsection B and any other civil or criminal penalty provided in this title, any person violating subsection B shall pay a civil penalty of $20,000, to be assessed by the commissioner of the revenue and collected by the treasurer as other local taxes are collected and deposited into the treasury of the political subdivision of the Commonwealth served by the treasurer.D. Any criminal case brought pursuant to this section may be prosecuted by either the attorney for the Commonwealth or other attorney charged with the responsibility for prosecution of a violation of local ordinances.1995, c. 557; 1996, c. 528; 2014, cc. 723, 785.
VA Code § 58.1-3908 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3908. Reserved

Reserved.
VA Code § 58.1-3910 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3910. Treasurer to collect and pay over taxes

A. Each county and city treasurer shall receive the local taxes and other amounts payable into the treasury of the political subdivision of the Commonwealth served by the treasurer, and shall account for and pay over the same in the manner provided by law. Taxpayers shall make checks payable to "Treasurer (or title of other officer or employee who performs the duties of a treasurer) of (name of political subdivision)" or "(name of political subdivision)". This section shall not apply to any city insofar as local revenues are concerned when the charter of such city provides otherwise.B. In any county, the county treasurer and the treasurer of any town located partially or totally within such county may enter into a reciprocal agreement with the approval of the respective governing bodies that provides for the town treasurer to collect real and personal property taxes owed to the county and for the county treasurer to collect real and personal property taxes owed to the town. A treasurer collecting any taxes pursuant to an agreement entered into under this subsection shall account for and pay over such amounts to the locality owed such taxes in the same manner as provided by law. As used in this subsection, with regard to towns, the term "treasurer" shall mean the town officer or employee vested with authority by the charter, statute, or the governing body to collect local taxes.Code 1950, § 58-958; 1984, c. 675; 2002, c. 139; 2011, cc. 431, 475.
VA Code § 58.1-3910.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3910.1. Collection of town taxes by county

Notwithstanding any other provision of law, the Loudoun County Board of Supervisors may authorize the treasurer of Loudoun County to enter into an agreement with any town located partially or wholly within Loudoun County for the county treasurer to collect and enforce delinquent or non-delinquent real or personal property taxes owed to such town. The county treasurer collecting town taxes pursuant to an agreement made under this section shall account for and pay over to the town the amounts collected, as provided by law. Any such agreement shall establish the terms for such collection and enforcement, including payment of reasonable compensation by the town for the services of the county treasurer and the order in which the county treasurer will credit partial payments between taxes owed to the county and those owed to the town.2018, cc. 74, 342.
VA Code § 58.1-3911 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3911. Notice of taxes due

The treasurer shall publicize at least ten days before the due date of local taxes in such manner as may be necessary to give general notice in his county or city of the fact that taxes are due and payable.Code 1950, § 58-962; 1962, c. 508; 1984, c. 675.
VA Code § 58.1-3913 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3913. When treasurer to receive taxes and levies without penalty; how payments credited

Each treasurer shall commence to receive local levies as soon as he receives copies of the commissioner's books and continue to receive the same without penalty up to and including December 5 of each year, or such other date set by the governing body. Unless otherwise provided by ordinance of the governing body, any payment of local levies received shall be credited first against the most delinquent local account, the collection of which is not subject to a defense of an applicable statute of limitations.Code 1950, § 58-961; 1956, c. 69; 1979, c. 259; 1984, c. 675.
VA Code § 58.1-3914 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3914. Delivery of receipts to taxpayers when taxes collected

The treasurer shall deliver on request a receipt to each taxpayer from whom he has collected taxes or levies, showing plainly the date of payment and the tax ticket description of each parcel for which payment was made. The treasurer may request that the taxpayer return a form to be marked as a receipt, and may, except in the year the real estate is transferred, charge a reasonable sum, not to exceed two dollars, to cover the cost of preparing any additional receipt. If any officer knowingly fails to deliver such a receipt on the request of the taxpayer, he shall be deemed guilty of a Class 4 misdemeanor. If such failure is for fraudulent purposes, he shall be guilty of a Class 1 misdemeanor.Code 1950, § 58-959; 1975, c. 22; 1983, c. 610; 1984, c. 675; 1995, c. 239; 1996, c. 324.
VA Code § 58.1-3915 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3915. Penalty for failure to pay taxes by December 5

Except as otherwise provided by ordinance under § 58.1-3916, any person failing to pay any county, town and city levies on or before December 5 shall incur a penalty thereon of five percent, which shall be added to the amount of taxes or levies due from such taxpayer, and which, when collected by the treasurer, shall be accounted for in his settlements. No penalty shall be imposed for failure to pay any tax if such failure was not the fault of the taxpayer.Code 1950, § 58-963; 1954, c. 277; 1973, c. 410; 1975, c. 234; 1984, c. 675.
VA Code § 58.1-3916.02 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3916.02. Certain counties, cities and towns may provide billing alternatives

Notwithstanding the provisions contained in §§ 58.1-3518, 58.1-3900, 58.1-3913, 58.1-3915, 58.1-3916, and 58.1-3918, the governing body of Prince William County may provide by ordinance for alternative due dates for the payment of real estate taxes for real estate owned and occupied as the sole dwelling of anyone at least 65 years of age or anyone found to be permanently or totally disabled as defined in § 58.1-3217. In addition, the governing body may limit the use of such alternative due dates to persons qualifying under Prince William County's real estate tax exemption, tax deferral, or combination program of exemptions and deferrals adopted under the authority of Article 2 (§ 58.1-3210 et seq.) of Chapter 32 of this title.Such ordinance may provide for monthly, bimonthly, quarterly, or semiannual installments, and may further provide that late payment penalties and interest shall accrue if each installment is not timely made. Should Prince William County adopt monthly, bimonthly, or quarterly due dates, said due dates may extend into the subsequent tax year, but shall not exceed more than 180 days from the first day of the subsequent tax year.2004, c. 548.
VA Code § 58.1-3916.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3916.1. Criminal penalties for failure to file returns; false statements

Any ordinance ordained pursuant to this article requiring the filing of a return for tax purposes may prescribe criminal penalties for willful failure or refusal to file such return at the time or times required therein or for making false statements with intent to defraud in such returns. Such penalties shall not exceed those prescribed by general law for (i) a Class 3 misdemeanor if the amount of the tax lawfully assessed in connection with the return is $1,000 or less, or (ii) a Class 1 misdemeanor if the amount of the tax lawfully assessed in connection with the return is more than $1,000.Code 1950, § 58-847.1; 1984, c. 328; 1986, c. 351.
VA Code § 58.1-3917 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3917. Assessment of public service corporations in such cases

A. In any locality which requires payment of real estate taxes in installments, the assessment by the State Corporation Commission or the Department of the properties of public service corporations for the preceding year shall be taken as the assessment of such properties for levying taxes and collecting installments thereon, until the regular annual assessment of such properties by the Commission or the Department for the current year is completed as otherwise provided by law; and, upon the payment of the final installment of such taxes to any county, city or town by any such public service corporation, the total of such taxes for the current year shall be adjusted between such county, city or town and such public service corporation on the basis of the assessment by the Commission or the Department for the current year.B. The State Corporation Commission or the Department may, upon the application of any such public service corporation or any such city or town filed on or before the fifteenth day of January in any year, amend its assessment for the preceding year by increasing or decreasing the same, by reason of any improvements or additions thereto, or proper deductions therefrom, or other changes affecting the assessment of the properties of such corporation within the preceding year, such increases, decreases and changes to be subject to adjustment by the Commission or the Department until the regular annual assessment of the properties of the corporation is completed by the Commission or the Department.Code 1950, §§ 58-848, 58-849; 1974, c. 293; 1983, c. 570; 1984, c. 675.
VA Code § 58.1-3918 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3918. Interest on taxes not paid by following day

Interest at the rate of ten percent per annum from the first day following the day such taxes are due shall be collected upon the principal and penalties of all taxes then remaining unpaid, which penalty and interest shall be collected and accounted for by the officers charged with the duty of collecting such taxes, along with the principal sum thereof. Interest at the same rate shall also be applied and paid to the taxpayer on overpayments due to erroneously assessed taxes to be paid to the taxpayer, provided that no interest shall be required to be paid on such refund if (i) the amount of the refund is ten dollars or less or (ii) the refund is the result of proration pursuant to § 58.1-3516. But this section shall not apply to local taxes in any county, city or town when the penalty or interest on such taxes is regulated by ordinance under § 58.1-3916.Code 1950, § 58-964; 1954, c. 277; 1973, c. 410; 1980, c. 663; 1982, c. 87; 1984, c. 675; 1999, c. 631; 2000, c. 507.
VA Code § 58.1-3919 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3919. Collection of taxes or other charges not paid when due; distress for same

The treasurer, after the due date of any tax or other charge collected by such treasurer, shall call upon each person chargeable with such tax or other charge who has not paid the same prior to that time, or upon the agent, if any, of such person resident within the county, city or town for payment thereof; and upon failure or refusal of such person or agent to pay the same he shall proceed to collect by distress or otherwise. Should it come to the knowledge of the treasurer that any person owing taxes or other charges is moving or contemplates moving from the county, city or town prior to the due date of such taxes or other charges, he shall have power to collect the same by distress or otherwise at any time after such bills shall have come into his hands. Notwithstanding § 58.1-3954, the treasurer or his deputy, in person or by counsel, may institute and prosecute all proceedings to enforce the payment of any tax or other charge in courts not of record.Code 1950, § 58-965; 1984, c. 675; 1986, c. 634; 1996, c. 323; 1998, c. 648.
VA Code § 58.1-3919.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3919.1. Use of private collectors by treasurers for the collection of delinquent local taxes

Notwithstanding the provisions of § 58.1-3934, the treasurer in any county, city, or town, with the approval of the local governing body, may employ, upon such terms as may be agreed upon, the services of private collection agents to assist with the collection of any local taxes or other amounts due to the locality that remain delinquent for a period of three months or more and for which the appropriate statute of limitations has not yet run. Compensation for such services shall either be provided by the local governing body directly to such collection agents or by means of an expense in the treasurer's budget or shall be withheld by the agent from the amount collected. The treasurer shall be given credit for taxes and other amounts due collected for any compensation rightfully withheld by such collection agents.Prior to referring a delinquent account to a collection agent pursuant to this section, the treasurer shall have provided written notification of such delinquency by first-class mail to the taxpayer at such address as is contained in the tax records of the city or county or, if the treasurer has reason to believe the taxpayer's address as contained in such records is no longer current, at such other address, if any, as the treasurer may obtain from sources available to him pursuant to general law, including without limitation the Virginia Employment Commission, the Department of Motor Vehicles, or the Department of Taxation.1987, c. 537; 1992, cc. 625, 683; 2006, c. 372; 2011, c. 383; 2019, c. 271.
VA Code § 58.1-3920 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3920. Prepayment of taxes

Any person desiring to pay any local taxes for any year prior to the time the treasurer receives copies of the commissioner's books may pay the same to the treasurer and the treasurer shall give his receipt therefor; but if such taxes are of a kind requiring a return to be filed with the commissioner of the revenue in order that the correct amount of taxes may be computed, such person shall file such return with the commissioner of the revenue before he pays such taxes to the treasurer. The treasurer shall accept and credit against the tax on the property a pro rata partial payment of taxes on property sold at a trustee's sale conducted under Chapter 3 (§ 55.1-300 et seq.) of Title 55.1. In all cases covered by this section the procedure as between the commissioner of the revenue and the treasurer shall be as prescribed by the Department of Taxation and the Auditor of Public Accounts, acting jointly. But nothing in this section in conflict with the provisions of the charter of any city or town in relation to local taxes shall be construed as repealing such provisions.Code 1950, § 58-966; 1956, c. 69; 1981, c. 134; 1984, c. 675.