§ 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 […]
§ 58.1-3939.1. Repealed
Repealed by Acts 1998, c. 648.
§ 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 […]
§ 58.1-3937. Repealed
Repealed by Acts 1998, c. 648.
§ 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 […]
§ 58.1-3939. Reserved
Reserved.
§ 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 […]
§ 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 […]
§ 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.
§ 58.1-3934. Collection of delinquent local taxes or other charges by sheriff or person employed for purpose
A. The governing body may appoint or hire, with the approval of the treasurer and upon such terms as may be agreed upon, one or more attorneys to collect any local taxes or other charges which may have been delinquent for six months or more. Any attorney so appointed or hired shall be entitled to […]