reglab/housing_qa huggingface dataset:
VA Code § 58.1-3958 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3958. Payment of administrative costs, etc.

The governing body of any county, city or town may impose, upon each person chargeable with delinquent taxes or other delinquent charges, fees to cover the administrative costs and reasonable attorney's or collection agency's fees actually contracted for. The attorney's or collection agency's fees shall not exceed 20 percent of the taxes or other charges so collected. The administrative costs shall be in addition to all penalties and interest, and shall not exceed $30 for taxes or other charges collected subsequent to 30 or more days after notice of delinquent taxes or charges pursuant to § 58.1-3919 but prior to the taking of any judgment with respect to such delinquent taxes or charges, and $35 for taxes or other charges collected subsequent to judgment. If the collection activity is to collect on a nuisance abatement lien, the fee for administrative costs shall be $150 or 25 percent of the cost, whichever is less; however, in no event shall the fee be less than $25.No tax assessment or tax bill shall be deemed delinquent and subject to the collection procedures prescribed herein during the pendency of any administrative appeal under § 58.1-3980, so long as the appeal is filed within 90 days of the date of the assessment, and for 30 days after the date of the final determination of the appeal, provided that nothing in this paragraph shall be construed to preclude the assessment or refund, following the final determination of such appeal, of such interest as otherwise may be provided by general law as to that portion of a tax bill that has remained unpaid or was overpaid during the pendency of such appeal and is determined in such appeal to be properly due and owing.Code 1950, § 58-1020.1; 1982, c. 620; 1984, c. 675; 1991, c. 271; 1994, c. 932; 1995, c. 395; 1997, c. 496; 1998, c. 648; 1999, c. 389; 2000, cc. 389, 453; 2003, c. 170.
VA Code § 58.1-3959 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3959. Petition to ascertain delinquent taxes; exoneration from lien

Any person interested in real estate may file a petition in the circuit court of the county or city wherein the assessment of taxes was made, for the purpose of having ascertained any and all delinquent taxes due upon such real estate or any delinquent taxes imposed under the authority of § 58.1-3712, 58.1-3713, 58.1-3713.4, or 58.1-3741. A copy of the petition shall be served upon the county or city attorney, or if there is none, on the attorney for the Commonwealth at least ten days before the date upon which the petition specifies the court shall be asked to hear the petition. The court may refer the question to a commissioner in chancery for report thereon. The court shall enter final judgment determining what, if any, taxes are due upon the real estate, including any taxes covered by the lien described in § 58.1-3745, mentioned in the petition. Upon the payment of any amount so ascertained by the court, and the costs of the proceeding, the land shall be held free and clear of any such tax lien. No writ tax shall be charged. The clerk shall be entitled to a fee of one dollar which, together with other costs, including such fee as the court may deem proper to allow the commissioner in chancery, shall be paid by the petitioner.Code 1950, § 58-1025; 1984, c. 675; 2001, c. 462; 2013, cc. 305, 618.
VA Code § 58.1-3961 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3961. Assessment not invalid unless rights prejudiced by error

No assessment of property, other than real property, shall be invalid because of any error, omission or irregularity by the commissioner of the revenue or other assessing officer in charging such property in the personal property or other tax book, unless it is shown by the person contesting any such assessment that such error, omission or irregularity has operated to prejudice his rights.1995, c. 239.
VA Code § 58.1-3962 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3962. Reserved

Reserved.
VA Code § 58.1-3965.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3965.1. Additional authority to sell land for delinquent taxes

In addition to the authority provided by subsection A of § 58.1-3965, a city may also, by ordinance, institute proceedings to sell in accordance with law any real estate when any taxes on such real estate are delinquent on December 31 following the first anniversary of the date on which such taxes have become due provided proper notice is given in accordance with subsection A of § 58.1-3965.2000, c. 756.
VA Code § 58.1-3965.2 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3965.2. Additional authority to sell land for certain delinquent special taxes or special assessments

In addition to the authority provided by subsection A of § 58.1-3965, a locality may provide, as part of any ordinance adopted pursuant to Article 6 (§ 15.2-5152 et seq.) of Chapter 51 of Title 15.2 (i) to create a community development authority or (ii) to levy special taxes or special assessments on real property within any district covered by the community development authority or on abutting property within the district, that proceedings be instituted to sell any such real property when any special tax or special assessment described under subdivision A 3 or A 5 of § 15.2-5158 imposed on the property is delinquent on the first anniversary of the date on which the tax or assessment became due.No proceedings shall be instituted under this section to sell real property that is a single family residence if the owner of the property is the resident on such first anniversary date. No proceedings shall be instituted under this section to sell an individual residential unit in a multi-unit structure or building if the owner of the unit is the resident of the unit on such first anniversary date.Proper notice in accordance with subsection A of § 58.1-3965 shall be required, and the sale shall be made in accordance with law and subject to all other applicable provisions of this article.2011, c. 324.
VA Code § 58.1-3966 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3966. Employment of attorney to institute proceedings; bond of attorney

Proceedings under this article shall be instituted and conducted in the name of the county, city or town in which the real estate lies, by such attorney as the governing body or treasurer of the county, city or town employs for such purpose. The governing body or treasurer may require the attorney to give bond in an amount to be fixed by it, with surety to be approved by it, conditioned upon the lawful accounting for all funds which may come into his hands as such attorney under this article, and the premium on the bond may be ordered to be paid out of the local treasury. The bond shall be delivered to the clerk of the circuit court of the county or city and shall be recorded by the clerk in his special commissioner's bond book.Code 1950, § 58-1117.2; 1973, c. 467; 1984, c. 675; 1997, c. 724.
VA Code § 58.1-3968 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3968. When two or more parcels may be covered by one bill

In any proceeding under this article, two or more parcels of real estate may be covered by one bill if they were assessed against or are owned by the same party or parties, or if they are assessed against and owned by different parties but each parcel is assessed at a value which does not exceed $100,000.Code 1950, § 58-1117.4; 1973, c. 467; 1978, c. 54; 1984, c. 675; 1985, c. 60; 1991, c. 243.
VA Code § 58.1-3970 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3970. County, city, etc., may be purchaser

The county, city or town may be a purchaser at any sale held under this article or under any other provision of law for the enforcement of tax liens.Code 1950, § 58-1117.6; 1973, c. 467; 1984, c. 675.
VA Code § 58.1-3970.2 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3970.2. When delinquent taxes may be deemed paid in full

A. For purposes of this section, "tax delinquent property" means any real property for which real property taxes are delinquent on December 31 following the second anniversary of the date on which such taxes have become due or, in the case of real property upon which is situated (i) any structure that has been condemned by the local building official pursuant to applicable law or ordinance, (ii) any nuisance as that term is defined in § 15.2-900, (iii) any derelict building as that term is defined in § 15.2-907.1, or (iv) any property that has been declared to be blighted pursuant to § 36-49.1:1, for which real property taxes are delinquent on the first anniversary of the date on which such taxes have become due.B. Any county, city, or town may deem paid in full all accumulated taxes, penalties, interest, and other costs on any tax delinquent property and notify credit reporting agencies that such amounts are deemed paid in full, in exchange for conveyance of the property by the owner to a land bank entity created pursuant to Chapter 75 (§ 15.2-7500 et seq.) of Title 15.2 or an organization that has been granted tax-exempt status under § 501(c)(3) or 501(c)(4) of the Internal Revenue Code and that builds, renovates, or revitalizes affordable housing for low-income families.2015, c. 498; 2016, cc. 159, 383.
VA Code § 58.1-3971 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3971. Property improperly placed on delinquent land books

A. The attorney shall periodically report to the governing body employing him every parcel of real estate which he ascertains to be improperly placed on the delinquent land books and the governing body, upon satisfying itself of the correctness of the report, or correcting it to conform to the facts, shall certify the information to the treasurer who shall mark his delinquent land book accordingly. The attorney shall make the same report to the commissioner of the revenue and request that the commissioner of the revenue correct the assessment of such property pursuant to § 58.1-3981, and the attorney shall, to the extent necessary if the correction is not or cannot be made pursuant to § 58.1-3981, move the court to enter an order correcting such assessment accordingly.B. If any parcel which is improperly placed on the delinquent land books is sold under the provisions of this article, the purchaser shall be entitled to a refund of the entire amount he paid for such parcel. The governing body shall reimburse the court or the appropriate party for costs and fees allowed out of such payment.Code 1950, § 58-1117.7; 1973, c. 467; 1983, c. 255; 1984, c. 675; 1994, c. 540; 2012, c. 627.
VA Code § 58.1-3972 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3972. Reserved

Reserved.
VA Code § 58.1-3973 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3973. Certain land purchased in name of Commonwealth to revert to owners, etc., subject to lien of delinquent taxes

On June 1, 1973, the title to any real estate purchased by the treasurer of any county, city or town in the name of the Commonwealth pursuant to §§ 58-1067 through 58-1072, which are hereby repealed, and not sold by the treasurer pursuant to such sections shall revert to the former owner or owners, or his or their heirs, successors and assigns, subject to the lien created by § 58.1-3340. The liens of such delinquent taxes shall continue to be recorded in the appropriate clerk's office or other office where such liens are customarily recorded.Code 1950, § 58-1117.9; 1973, c. 467; 1984, c. 675.
VA Code § 58.1-3974 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3974. Redemption of land by owner; lien for taxes paid

Any owner of the real estate described in any notice published pursuant to § 58.1-3965 or any bill in equity filed pursuant to this article, or his or their heirs, successors and assigns, shall have the right to redeem such real estate prior to the date set for a judicial sale thereof by paying into court all taxes, penalties and interest due with respect to such real estate, including any outstanding taxes, penalties, and interest owed to a town or other concurrent taxing entity, together with all costs including costs of publication and a reasonable attorney fee set by the court. Any person who has paid any taxes on such real estate shall have a lien thereon for any taxes paid, plus interest at the rate of six percent per year.Code 1950, § 58-1117.10; 1973, c. 467; 1983, c. 345; 1984, c. 675; 2012, c. 627.
VA Code § 58.1-3976 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3976. Reserved

Reserved.
VA Code § 58.1-3980 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3980. Application to commissioner of the revenue or other official for correction

A. Any person, firm or corporation assessed by a commissioner of the revenue or other official performing the duties imposed on commissioners of the revenue under this title with any local tax authorized by this title, including, but not limited to, taxes on tangible personal property, machinery and tools, merchants' capital, transient occupancy, food and beverage, or admissions, or a local license tax, aggrieved by any such assessment, may, within three years from the last day of the tax year for which such assessment is made, or within one year from the date of the assessment, whichever is later, apply to the commissioner of the revenue or such other official who made the assessment for a correction thereof.Sections 58.1-3980 through 58.1-3983 shall also apply to erroneous assessments of real estate if the error sought to be corrected in any case was made by the commissioner of the revenue or such other official to whom the application is made, or is due to a factual error made by others in connection with conducting general reassessments as provided in subsection C of § 58.1-3981.B. Notwithstanding the provisions of subsection A, an unpaid tangible personal property tax assessment may be appealed to the commissioner of the revenue or other assessing official at any time during which such assessment is collectible under § 58.1-3940, provided the taxpayer can demonstrate by clear factual evidence that he was not subject to the tax for the year in question. If the assessing official is satisfied that the assessment is erroneous, he shall abate the assessment and notify the treasurer or other collecting official of the abatement. Upon receipt of such notice, the treasurer or other collecting official shall forthwith issue a refund or take such other steps as may be necessary to correct the taxpayer's liability accordingly upon the books of the locality.In the case of an erroneous assessment that has been satisfied in whole or in part through an involuntary payment, an appeal to the assessing official must be made within one year from the date of the involuntary payment. If the assessing official is satisfied that the assessment is erroneous, he shall abate the assessment and notify the treasurer or other collecting official of the abatement. Upon receipt of such notice, the treasurer or other collecting official shall forthwith issue a refund. For purposes of this section, "involuntary payment" means a payment received pursuant to the Setoff Debt Collection Act (§ 58.1-520 et seq.) or § 58.1-3952.Code 1950, § 58-1141; 1952, c. 82; 1954, c. 533; 1958, c. 585; 1971, Ex. Sess., c. 13; 1974, c. 362; 1977, c. 99; 1984, c. 675; 1989, c. 86; 1991, c. 8; 1992, c. 382; 1995, c. 445; 1998, c. 648; 1999, cc. 123, 624, 677.
VA Code § 58.1-3981 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3981. Correction by commissioner or other official performing his duties

A. If the commissioner of the revenue, or other official performing the duties imposed on commissioners of the revenue under this title, is satisfied that he has erroneously assessed such applicant with any such tax, he shall correct such assessment. If the assessment exceeds the proper amount, he shall exonerate the applicant from the payment of so much as is erroneously charged if not paid into the treasury of the county or city. If the assessment has been paid, the governing body of the county or city shall, upon the certificate of the commissioner with the consent of the town, city or county attorney, or if none, the attorney for the Commonwealth, that such assessment was erroneous, direct the treasurer of the county, city or town to refund the excess to the taxpayer, with interest if authorized pursuant to § 58.1-3918 or in the ordinance authorized by § 58.1-3916, or as otherwise authorized in that section. However, the governing body of the county, city or town may authorize the treasurer to approve and issue any refund up to $5,000 as a result of an erroneous assessment.B. If the assessment is less than the proper amount, the commissioner shall assess such applicant with the proper amount. If any assessment is erroneous because of a mere clerical error or calculation, the same may be corrected as herein provided and with or without petition from the taxpayer. If such error or calculation was made in work performed by others in connection with conducting general assessments, such mistake may be corrected by the commissioner of the revenue.C. If the commissioner of the revenue, or other official performing the duties imposed on commissioners of the revenue under this title, is satisfied that any assessment is erroneous because of a factual error made in work performed by others in connection with conducting general reassessments, he shall correct such assessment as herein provided and with or without petition from the taxpayer.D. An error in the valuation of property subject to the rollback tax imposed under § 58.1-3237 for those years to which such tax is applicable may be corrected within three years of the assessment of the rollback tax.E. A copy of any correction made under this section shall be certified by the commissioner or such other official to the treasurer of his county, city, or town.F. In any action on application for correction under § 58.1-3980, if so requested by the applicant, the commissioner or other such official shall state in writing the facts and law supporting the action on such application and mail a copy of such writing to the applicant at his last known address.Code 1950, § 58-1142; 1956, c. 598; 1958, c. 585; 1960, c. 547; 1974, c. 362; 1975, c. 257; 1977, c. 99; 1980, c. 657; 1982, c. 332; 1984, c. 675; 1995, c. 108; 1998, c. 529; 1999, cc. 624, 631, 677; 2020, cc. 240, 644.
VA Code § 58.1-3982 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3982. Appeal by locality

Any county, city, town or other political subdivision of this Commonwealth, aggrieved by any such correction made by a commissioner of the revenue under the preceding section (§ 58.1-3981), may, through its county, city or town attorney, or if none, its attorney for the Commonwealth, within six months from the date such correction is certified by the commissioner of the revenue to such treasurer or city collector, apply to any court of record of the county or city for a review of the action of such commissioner. At least twenty-one days before the hearing on such application notice thereof shall be given the commissioner of the revenue.Code 1950, § 58-1143; 1984, c. 675.
VA Code § 58.1-3983 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3983. Remedy not to affect right to apply to court

The remedy granted by the three preceding sections (§§ 58.1-3980 through 58.1-3982) shall be in addition to the right of any taxpayer to apply within the time prescribed by law to the proper court as provided by law for the correction of erroneous assessments of the classes described in such sections. Application may be made to the proper court whether or not such applicant has theretofore made application to the commissioner of the revenue for the correction of any such assessment.Code 1950, § 58-1144; 1984, c. 675.
VA Code § 58.1-3985 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3985. Section 58.1-3984 not applicable to applications for correction of assessments for local improvements

Section 58.1-3984 shall not apply to applications for correction of assessments for local improvements provided for in Article 2 (§ 15.2-2404 et seq.) of Chapter 24 of Title 15.2 of this Code or the charter of any city or town.Code 1950, § 58-1145.1; 1964, c. 469; 1984, c. 675.
VA Code § 58.1-3986 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes|§ 58.1-3986. Correction of double assessments; time for filing

When it is shown to the satisfaction of the court that there has been a double assessment in any case, one of which assessments is proper and the other erroneous, and that a proper single tax has been paid thereon, the court may order such erroneous assessment to be corrected and grant redress therefor, whether such erroneously assessed tax has been paid or not, even though the application for such relief or redress be not made to the court within the time hereinbefore required.Code 1950, § 58-1147; 1981, c. 178; 1982, c. 359; 1984, c. 675.