reglab/housing_qa huggingface dataset:
VA Code § 58.1-3920.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3920.1. Interest on funds received in prepayment of local taxes

The governing body of any county, city or town may provide, by ordinance, for a program permitting the voluntary prepayment of designated local taxes at any time before such taxes have been assessed or, if assessed, before such taxes are due and payable. The program may provide for the payment of interest at a rate established by ordinance. The governing body may further provide that, upon payment in full of any and all taxes due from such taxpayer, the accrued interest or any remaining portion thereof may be paid to the taxpayer or held in prepayment of tax obligations to be assessed at a later date, at the taxpayer's election.1989, c. 34.
VA Code § 58.1-3922 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3922. Delinquent lists to speak as of June 30 of each year; when real estate and personal property delinquent

The lists mentioned in § 58.1-3921 shall conform to the facts as they existed on June 30 of the year they are submitted to the governing body. Delinquent real estate taxes shall be listed in the name of the owner on the date of assessment.For purposes of this title, local taxes shall be delinquent if not paid when due. For purposes of compiling the lists required by § 58.1-3921, any locality which requires the payment of such taxes in installments, taxes shall be considered delinquent if all taxes on it are not paid by the date the last installment is due.Code 1950, § 58-979; 1974, c. 80; 1979, c. 240; 1984, c. 675; 1997, c. 496.
VA Code § 58.1-3924 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3924. Delinquent lists involving local taxes submitted to local governing bodies; publication of lists

Upon the request of the governing body of a county, city or town, the treasurer shall furnish a copy of any of the six lists mentioned in § 58.1-3921.The treasurer may, or shall at the direction of the governing body, certify to the commissioner of the revenue a copy of the list of real estate on the commissioner's land book improperly placed thereon or not ascertainable. The commissioner of the revenue shall correct his land book accordingly. The treasurer shall be given credit for the entire amount of the taxes included in the list and may destroy the tax tickets made out by him for such taxes. The treasurer shall be given credit for all taxes shown on the list mentioned in subdivisions 4, 5, and 6 of § 58.1-3921 and for obligations discharged in bankruptcy as described in § 58.1-3921.The governing body, or the treasurer, may cause the lists mentioned in subdivisions 2 and 3 of § 58.1-3921, whether or not they are based on information as it exists at the end of the fiscal year, or such parts thereof as deemed advisable by the treasurer, to be published in a newspaper of general circulation in the county, city, or town or to be made available on any Internet site maintained by or for such county, city, or town.The costs, if any, of publishing such lists shall be paid for by funds allocated for that purpose by the local governing body, and may be charged ratably to the delinquent taxpayers listed.Code 1950, § 58-983; 1972, c. 592; 1973, c. 467; 1976, c. 428; 1977, c. 507; 1984, c. 675; 1988, c. 699; 1995, c. 239; 1997, c. 496; 2002, c. 64; 2008, c. 550; 2017, c. 409.
VA Code § 58.1-3925 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3925. Reserved

Reserved.
VA Code § 58.1-3926 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3926. When statement to beneficiary prior to delinquency required

The beneficiary in any deed of trust or mortgage, or other person interested in the lands or lots conveyed thereby, may give to the treasurer of any county or city notice in writing that he is the beneficiary under a lien, clearly designating in such notice the lands affected by such lien and the names of the grantor in such deed or mortgage, at any time during the period for the collection of taxes for any year. If such notice is given, the treasurer, at least ten days before the date of his report of delinquent taxes for the current collection year, shall make and mail to the person giving such notice a statement showing whether the taxes on the lands or lots specified in such notice have been paid, and stating the amount thereof, including penalties.Code 1950, § 58-982; 1984, c. 675.
VA Code § 58.1-3930 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3930. How liens to be recorded; release of liens

Liens of delinquent real estate taxes and all liens described under § 58.1-3745 shall be recorded in the office of the treasurer in a book or an approved visible card system to be kept for the purpose and indexed in the names of the persons against whom the taxes on real estate are assessed, or in a computer system approved by the Auditor of Public Accounts. Any officer collecting any such taxes unless otherwise specifically provided by law, shall forthwith transmit such payment to the treasurer, who shall give his receipt therefor and record the payment, thereby releasing the lien. Where such list is kept in a visible card index file, the treasurer may, at the time of entry of the records of payment, remove from the file the cards on which such payments have been noted; and such cards may, on certification by the Auditor of Public Accounts that the same are no longer needed for audit, be destroyed.Code 1950, § 58-985; 1962, c. 137; 1977, c. 268; 1980, c. 263; 1983, c. 90; 1984, c. 675; 1985, c. 131; 2001, c. 462; 2013, cc. 305, 618.
VA Code § 58.1-3931 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3931. Reserved

Reserved.
VA Code § 58.1-3932 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3932. Card system record and index of delinquent real estate in City of Norfolk

The City of Norfolk is authorized to keep its record of delinquent real estate and all liens described under § 58.1-3745 in the Treasurer's office, using a card system record and index, or such other method approved by the Auditor of Public Accounts.Code 1950, § 58-986.1; 1984, c. 675; 2001, c. 462; 2013, cc. 305, 618.
VA Code § 58.1-3933 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3933. Subsequent collection by treasurer of delinquent taxes on subjects other than real estate

After delinquent taxes appear in the lists required by § 58.1-3921, the governing body may require the treasurer to continue to collect the delinquent taxes on subjects other than real estate until the expiration of the applicable statute of limitations.Code 1950, § 58-990; 1973, c. 467; 1984, c. 675; 1997, c. 496.
VA Code § 58.1-3935 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3935. Treasurers not liable for taxes returned delinquent and not afterwards received by them

Nothing in any of the foregoing sections shall be construed as holding a county or city treasurer personally liable for any delinquent taxes which have been returned delinquent within the time and in the manner prescribed by law and which have not been paid to or through such treasurer up to the time that any settlement is made by such treasurer.Code 1950, § 58-999; 1984, c. 675.
VA Code § 58.1-3936 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3936. Omission of taxes from delinquent list

If any county or city treasurer shall knowingly omit from any delinquent list required by this title to be prepared by him any taxes which are in fact delinquent and which should be included in such delinquent list, such county or city treasurer shall be guilty of a Class 3 misdemeanor; and such county or city treasurer shall moreover be deemed guilty of malfeasance in office.Code 1950, § 58-1000; 1984, c. 675.
VA Code § 58.1-3938 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3938. List of delinquent town real estate taxes filed with county treasurer in certain towns

In any town where the treasurer or other collector of town taxes does not maintain an office open during normal office hours Monday through Friday, a list of delinquent town taxes upon real estate for the preceding tax year as of December 31 of such year shall be filed by the treasurer or other collector of town taxes in the office of the treasurer of the county wherein the town is located on or before January 31 of each year.Code 1950, § 58-1000.2; 1975, c. 259; 1984, c. 675; 1985, c. 131; 2011, c. 851.
VA Code § 58.1-3939 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3939. Reserved

Reserved.
VA Code § 58.1-3940 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3940. Limitation on collection of local taxes

A. Except as otherwise specifically provided, collection of local taxes shall only be enforceable for five years following December 31 of the year for which such taxes were assessed.B. Real property taxes shall be enforceable by sale under Article 4 (§ 58.1-3965 et seq.) of the property on which such taxes were assessed and by other means permitted under this chapter for 20 years after December 31 of the year for which such taxes were assessed, provided that whenever taxes or portions of taxes that would otherwise be due have been deferred pursuant to an ordinance enacted in conformity with Article 2 (§ 58.1-3210 et seq.) or Article 2.1 (§ 58.1-3219 et seq.) of Chapter 32 of this title, the statute of limitations provided by this subsection shall be tolled with respect to taxes deferred during the pendency of such deferral.C. The limitation periods provided in subsections A and B of this section shall not apply to taxes or other charges that have been reduced to judgment or a judgment lien resulting from a suit to collect taxes or other charges, which may be collected by any means provided in this chapter or any means provided by general law for the collection of judgments so long as the judgment or judgment lien remains enforceable pursuant to general law.D. The statutes of limitations established by this section shall be tolled, with respect to any tax obligation or tax lien not discharged or otherwise relieved or rendered unenforceable pursuant to applicable law, for any period during which all or substantially all of the assets or estate of the taxpayer are subject to the control or custody of any court or receiver, including without limitation any United States Bankruptcy Court.Code 1950, §§ 58-967, 58-1019, 58-1021; 1971, Ex. Sess., c. 6; 1984, c. 675; 1994, c. 209; 1996, c. 323; 1998, c. 648; 2002, c. 64; 2003, c. 214.
VA Code § 58.1-3941 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3941. What may be distrained for taxes

Any goods or chattels, money and bank notes in the county, city or town belonging to the person or estate assessed with taxes, levies or other charges collected by the treasurer may be distrained therefor by the treasurer, sheriff, constable or collector. Property subject to levy or distress for taxes shall be liable to levy or distress in the hands of any person for taxes, penalties and interest thereon, except that any highway vehicle as defined herein purchased by a bona fide purchaser for value shall not be liable to levy or distress for such taxes unless the purchaser knew at the time of purchase that the taxes had been specifically assessed against such vehicle.Property on which taxes were specifically assessed, whether assessed per item or in bulk shall be subject to distress after it passes into the hands of a bona fide purchaser for value.As used in this section, "highway vehicle" means any vehicle operated, or intended to be operated, on a highway. The term shall not include: (i) farm machinery, including farm machinery designed for off-road use but capable of movement on roads at low speeds; (ii) a vehicle operated on rails; (iii) machinery designed principally for off-road use; (iv) self-propelled equipment manufactured for a specific off-road purpose, which is used on a job site and the movement of which on any highway is incidental to the purpose for which it was designed and manufactured; or (v) a vehicle operated on the highway and exempt from registration requirements pursuant to §§ 46.2-663 through 46.2-667 and 46.2-669 through 46.2-683.Code 1950, § 58-1001; 1971, Ex. Sess., c. 155; 1983, c. 498; 1984, c. 675; 1996, c. 323; 1997, cc. 496, 731; 2005, c. 59.
VA Code § 58.1-3943 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3943. Distraint on property of tenant or of owner of tract who has sold part thereof

When rent is payable in a share of a crop, the share of the crop belonging to a landlord who owes taxes, but only that share, shall be liable to levy. When taxes are assessed wholly to one person on a tract or lot, part of which has become the freehold of another by a title recorded before the commencement of the year for which such taxes are assessed, the property belonging to the former shall not be distrained for more than a due proportion of the taxes.Code 1950, § 58-1006; 1984, c. 675.
VA Code § 58.1-3944 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3944. Tenant paying taxes or levies to have credit out of rents

A tenant from whom payment is obtained, by distress or otherwise, of taxes or other charges due from a person under whom he holds, shall have credit for the same against such person out of the rents he may owe him, except when the tenant is bound to pay such taxes or other charges by an express contract with such person.Code 1950, § 58-1013; 1984, c. 675; 2002, c. 64.
VA Code § 58.1-3945 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3945. Where land lies partly in one county and partly in another

When taxes or levies are assessed on a tract of land lying partly in one county or city and partly in another county or city the treasurer of the county or city in which the taxes or levies are so assessed may distrain on the part of the land lying in the other county or city in the same manner as if such part was in his own county or city.Code 1950, § 58-1007; 1984, c. 675.
VA Code § 58.1-3946 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3946. When owner a nonresident of county, city or town where land lies

When property subject to taxation is located in a county, city or town different from that in which the owner of such property resides, or when a person assessed with any taxes, levies and other charges before paying the same removes from the county, city or town in which the assessment was made, the treasurer shall have the same remedies for the collection of all such taxes, levies and other charges in all respects as if the person owing the same resided in the officer's own county, city or town; or the treasurer may transfer to the treasurer of the county, city or town in which such person resides the tickets for taxation and levies and the statements for other charges against such person or property and the last-named officer shall proceed to collect the same and pay the proceeds to the former officer.Code 1950, § 58-1008; 1984, c. 675; 2002, c. 64.
VA Code § 58.1-3947 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3947. Lease of real estate for collection of taxes

Any real estate in the county, city or town belonging to the person or estate assessed with taxes due on such real estate may be rented or leased by the treasurer, sheriff, constable or collector, privately or at public outcry, after due publication, in the discretion of such treasurer, sheriff, constable or collector, either at the front door of the courthouse or on the premises or at some public place in the community where the premises are situated, after giving not less than fifteen days' notice by printed or written notices posted at the front door of the courthouse and at three or more places in the neighborhood of the real estate to be leased. Such leasing shall be for a term not exceeding one year and for cash sufficient to pay the taxes due on the real estate so rented and the costs and charges of advertising and leasing. When a lease is effected, the treasurer, collector, sheriff or constable leasing such real estate shall put the lessee in possession thereof and for such purpose shall have like powers as those exercised by a sheriff acting under a writ of possession or writ of eviction.Code 1950, § 58-1003; 1971, Ex. Sess., c. 155; 1984, c. 675; 2019, cc. 180, 700.
VA Code § 58.1-3948 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3948. Notice to tenant prior to such leasing

When real estate is advertised for leasing for the taxes and there is any tenant in possession of the property so advertised, then the treasurer, sheriff, constable, collector or other collecting officer making the lease shall serve upon such tenant, at least fifteen days prior to the day of leasing, a copy of the notice of leasing. This service shall be in conformity with §§ 8.01-285 through 8.01-295.Code 1950, § 58-1004; 1971, Ex. Sess., c. 155; 1984, c. 675.
VA Code § 58.1-3949 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3949. Reserved

Reserved.
VA Code § 58.1-3953 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3953. Additional proceedings for the collection of taxes; jurisdiction and venue

The payment of any county, city or town taxes, may, in addition to the other remedies provided in this chapter, be enforced by action at law, suit in equity or by attachment in the same manner, to the same extent and with the same rights of appeal as now exist or may hereafter be provided by law for the enforcement of demands between individuals. The venue for any such proceeding under this section shall be as specified in subdivision 13 a of § 8.01-261.Code 1950, § 58-1014; 1954, c. 333; 1977, c. 624; 1981, c. 421; 1984, c. 675.
VA Code § 58.1-3954 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3954. Procedure in such suits

Such proceedings shall be instituted and conducted in the name of the county, city, or town in which such taxes are assessed, at the direction of the governing body of the county, city or town, by such attorney as the governing body may employ or retain for the purpose.Code 1950, § 58-1016; 1954, c. 333; 1984, c. 675; 1993, c. 27.
VA Code § 58.1-3955 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3955. Judgment or decree; effect thereof; enforcement

In any proceeding under § 58.1-3953 the court shall have the power to determine the proper taxes, penalties and interest with which upon a correct assessment the taxpayer is chargeable for any year or years not barred by the statute of limitations at the time the proceedings were instituted, and order payment thereof. If any taxes of which collection is sought have been erroneously charged, the court may order exoneration thereof. Payment of such judgment or decree shall be enforced against the taxpayer in the same manner that it could be enforced in a proceeding between individuals.Code 1950, § 58-1017; 1984, c. 675.
VA Code § 58.1-3956 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3956. Collection in foreign jurisdiction

When after the rendition of such a judgment or decree against a defendant it seems to the attorney for the county, city or town having charge thereof that there may not be found within the Commonwealth sufficient property of the defendant out of which the same may be enforced, but that the same could be enforced in some other jurisdiction, it shall be his duty to institute in some appropriate court, state or federal, in such foreign jurisdiction, any appropriate proceedings to enforce therein the payment of such judgment.Code 1950, § 58-1018; 1984, c. 675.
VA Code § 58.1-3957 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3957. Payments to attorneys or others for collection

A. Whenever the services of any attorney employed to collect taxes which are a lien on real estate result in the collection of any such tax, such attorney may be compensated for his services whether or not any suit is instituted for the collection of the tax or the sale of the real estate.B. No payment or compensation on any taxpayer account shall be made to any attorney, collection agency, or other person employed to collect delinquent taxes on amounts received from the Department of Taxation and collected through the Setoff Debt Collection Act; however, this limitation shall not apply to contracts or agreements entered into prior to July 1, 1990.Code 1950, § 58-1020; 1973, c. 467; 1984, c. 675; 1990, c. 935.