{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3015.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3015.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3015.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3015.html"}],"law_id":55650,"edition_id":1,"section_id":55650,"structure_id":14342,"section_number":"58.1-3015","catch_line":"To whom property generally shall be taxed and by whom listed","history":"Code 1950, \u00a7 58-20; 1972, c. 825; 1984, c. 675; 1997, c. 921.","full_text":"If property is owned by a person sui juris, it shall be taxed to him.\n\t\tIf property is owned by a minor, it shall be listed by and taxed to his guardian or trustee, if any he has; if he has no guardian or trustee, it shall be listed by and taxed to the person in possession.\n\t\tIf the property is the estate of a deceased person, it shall be listed by the personal representative or person in possession and taxed to the estate of such deceased person.\n\t\tIf the property is owned by an incapacitated person as that term is defined in \u00a7 64.2-2000, it shall be listed by and taxed to his conservator or guardian, if any; if none has been appointed, then such property shall be listed by and taxed to the person in possession.\n\t\tIf the property is held in trust for the benefit of another, it shall be listed by and taxed to the trustee, if there is any in this Commonwealth, and if there is no trustee in this Commonwealth, it shall be listed by and taxed to the beneficiary.\n\t\tIf the property belongs to a corporation or firm, it shall be listed by and taxed to the corporation or firm.","order_by":null,"text":{"0":{"id":203991,"text":"If property is owned by a person sui juris, it shall be taxed to him.\n\t\tIf property is owned by a minor, it shall be listed by and taxed to his guardian or trustee, if any he has; if he has no guardian or trustee, it shall be listed by and taxed to the person in possession.\n\t\tIf the property is the estate of a deceased person, it shall be listed by the personal representative or person in possession and taxed to the estate of such deceased person.\n\t\tIf the property is owned by an incapacitated person as that term is defined in \u00a7 64.2-2000, it shall be listed by and taxed to his conservator or guardian, if any; if none has been appointed, then such property shall be listed by and taxed to the person in possession.\n\t\tIf the property is held in trust for the benefit of another, it shall be listed by and taxed to the trustee, if there is any in this Commonwealth, and if there is no trustee in this Commonwealth, it shall be listed by and taxed to the beneficiary.\n\t\tIf the property belongs to a corporation or firm, it shall be listed by and taxed to the corporation or firm.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14342,"edition_id":1,"name":"General Provisions","identifier":"30","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:47:48","date_modified":"2026-06-26 03:47:48","permalink":{"id":256461,"object_type":"structure","relational_id":14342,"identifier":"30","token":"58.1\/III\/30","url":"\/58.1\/III\/30\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":65297,"structure_id":14342,"section_number":"58.1-3000","catch_line":"Real estate, mineral lands, tangible personal property and merchants' capital subject to local taxation only","url":"\/58.1-3000\/","token":"58.1\/III\/30\/58.1-3000","metadata":false},{"id":86766,"structure_id":14342,"section_number":"58.1-3001","catch_line":"When boards of supervisors to fix and order county and district taxes; funds not available, allocated, etc., until appropriated","url":"\/58.1-3001\/","token":"58.1\/III\/30\/58.1-3001","metadata":false},{"id":83301,"structure_id":14342,"section_number":"58.1-3002","catch_line":"Levy by board for court allowances","url":"\/58.1-3002\/","token":"58.1\/III\/30\/58.1-3002","metadata":false},{"id":73950,"structure_id":14342,"section_number":"58.1-3003","catch_line":"Appeal from order of levy","url":"\/58.1-3003\/","token":"58.1\/III\/30\/58.1-3003","metadata":false},{"id":76950,"structure_id":14342,"section_number":"58.1-3004","catch_line":"Duty of clerk of board in case of appeal; how appeal tried","url":"\/58.1-3004\/","token":"58.1\/III\/30\/58.1-3004","metadata":false},{"id":57439,"structure_id":14342,"section_number":"58.1-3005","catch_line":"Cities and towns to make city and town levies; funds not available, allocated, etc., until appropriated","url":"\/58.1-3005\/","token":"58.1\/III\/30\/58.1-3005","metadata":false},{"id":66101,"structure_id":14342,"section_number":"58.1-3006","catch_line":"Additional tax to pay interest and retire bonds","url":"\/58.1-3006\/","token":"58.1\/III\/30\/58.1-3006","metadata":false},{"id":75899,"structure_id":14342,"section_number":"58.1-3007","catch_line":"Notice prior to increase of local tax levy; hearing","url":"\/58.1-3007\/","token":"58.1\/III\/30\/58.1-3007","metadata":false},{"id":68950,"structure_id":14342,"section_number":"58.1-3008","catch_line":"Different rates of levy on different classes of property","url":"\/58.1-3008\/","token":"58.1\/III\/30\/58.1-3008","metadata":false},{"id":65592,"structure_id":14342,"section_number":"58.1-3009","catch_line":"Tax on payrolls prohibited","url":"\/58.1-3009\/","token":"58.1\/III\/30\/58.1-3009","metadata":false},{"id":74891,"structure_id":14342,"section_number":"58.1-3010","catch_line":"Counties, cities and towns may levy taxes on fiscal year basis of July 1 through June 30, and change rate of levy during fiscal year","url":"\/58.1-3010\/","token":"58.1\/III\/30\/58.1-3010","metadata":false},{"id":59599,"structure_id":14342,"section_number":"58.1-3011","catch_line":"Use of July 1 as effective date of assessment","url":"\/58.1-3011\/","token":"58.1\/III\/30\/58.1-3011","metadata":false},{"id":58460,"structure_id":14342,"section_number":"58.1-3012","catch_line":"Counties, cities and towns may change rate of tax during calendar year","url":"\/58.1-3012\/","token":"58.1\/III\/30\/58.1-3012","metadata":false},{"id":65349,"structure_id":14342,"section_number":"58.1-3013","catch_line":"Repealed","url":"\/58.1-3013\/","token":"58.1\/III\/30\/58.1-3013","metadata":false},{"id":64725,"structure_id":14342,"section_number":"58.1-3014","catch_line":"Relief from taxes in cases of disaster","url":"\/58.1-3014\/","token":"58.1\/III\/30\/58.1-3014","metadata":false},{"id":55650,"structure_id":14342,"section_number":"58.1-3015","catch_line":"To whom property generally shall be taxed and by whom listed","url":"\/58.1-3015\/","token":"58.1\/III\/30\/58.1-3015","metadata":false},{"id":87105,"structure_id":14342,"section_number":"58.1-3016","catch_line":"Retention of property for payment of taxes","url":"\/58.1-3016\/","token":"58.1\/III\/30\/58.1-3016","metadata":false},{"id":57741,"structure_id":14342,"section_number":"58.1-3017","catch_line":"Disclosure of social security account numbers for local tax administration purposes","url":"\/58.1-3017\/","token":"58.1\/III\/30\/58.1-3017","metadata":false},{"id":83660,"structure_id":14342,"section_number":"58.1-3018","catch_line":"Payment of local taxes on behalf of taxpayer by third party; tax payment agreements","url":"\/58.1-3018\/","token":"58.1\/III\/30\/58.1-3018","metadata":false},{"id":78950,"structure_id":14342,"section_number":"58.1-3019","catch_line":"Local tax credits for approved local volunteer activities","url":"\/58.1-3019\/","token":"58.1\/III\/30\/58.1-3019","metadata":false}],"previous_section":{"id":64725,"structure_id":14342,"section_number":"58.1-3014","catch_line":"Relief from taxes in cases of disaster","url":"\/58.1-3014\/","token":"58.1\/III\/30\/58.1-3014","metadata":false},"next_section":{"id":87105,"structure_id":14342,"section_number":"58.1-3016","catch_line":"Retention of property for payment of taxes","url":"\/58.1-3016\/","token":"58.1\/III\/30\/58.1-3016","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3015\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1972, chapter 825; in 1984, chapter 675; in 1997, chapter 921<\/a>.<\/p>","references":false,"refers_to":[{"id":65465,"section_number":"64.2-2000","catch_line":"Definitions","order_by":null,"url":"\/64.2-2000\/"}],"permalink":{"id":256523,"object_type":"law","relational_id":55650,"identifier":"58.1-3015","token":"58.1\/III\/30\/58.1-3015","url":"\/58.1-3015\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3015\/","token":"58.1\/III\/30\/58.1-3015","dublin_core":{"Title":"To whom property generally shall be taxed and by whom listed","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3015","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

If property is owned by a person sui juris, it shall be taxed to him.\n\t\tIf property is owned by a minor<\/span>, it shall be listed by and taxed to his guardian or trustee, if any he has; if he has no guardian or trustee, it shall be listed by and taxed to the person in possession<\/span>.\n\t\tIf the property is the estate of a deceased person, it shall be listed by the personal representative or person in possession<\/span> and taxed to the estate of such deceased person.\n\t\tIf the property is owned by an incapacitated person as that term is defined in \u00a7 64.2-2000<\/a>, it shall be listed by and taxed to his conservator or guardian, if any; if none has been appointed, then such property shall be listed by and taxed to the person in possession<\/span>.\n\t\tIf the property is held in trust for the benefit of another, it shall be listed by and taxed to the trustee, if there is any in this Commonwealth, and if there is no trustee in this Commonwealth, it shall be listed by and taxed to the beneficiary.\n\t\tIf the property belongs to a corporation or firm, it shall be listed by and taxed to the corporation or firm.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTO WHOM PROPERTY GENERALLY SHALL BE TAXED AND BY WHOM LISTED (\u00a7 58.1-3015)\n\nIf property is owned by a person sui juris, it shall be taxed to him.\n\t\tIf property is owned by a minor, it shall be listed by and taxed to his\nguardian or trustee, if any he has; if he has no guardian or trustee, it shall\nbe listed by and taxed to the person in possession.\n\t\tIf the property is the estate of a deceased person, it shall be listed by the\npersonal representative or person in possession and taxed to the estate of such\ndeceased person.\n\t\tIf the property is owned by an incapacitated person as that term is defined in\n\u00a7 64.2-2000, it shall be listed by and taxed to his conservator or guardian, if\nany; if none has been appointed, then such property shall be listed by and taxed\nto the person in possession.\n\t\tIf the property is held in trust for the benefit of another, it shall be\nlisted by and taxed to the trustee, if there is any in this Commonwealth, and if\nthere is no trustee in this Commonwealth, it shall be listed by and taxed to the\nbeneficiary.\n\t\tIf the property belongs to a corporation or firm, it shall be listed by and\ntaxed to the corporation or firm.\n\nHISTORY: Code 1950, \u00a7 58-20; 1972, c. 825; 1984, c. 675; 1997, c. 921.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}