{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3017.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3017.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3017.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3017.html"}],"law_id":57741,"edition_id":1,"section_id":57741,"structure_id":14342,"section_number":"58.1-3017","catch_line":"Disclosure of social security account numbers for local tax administration purposes","history":"1993, c. 103.","full_text":"Notwithstanding any other provision of law, a tax official of any county, city or town may require disclosure of the social security account number of a taxpayer for any purpose relating to local taxes administered by such official, including verification of the identity of any individual. Such numbers shall be regarded as confidential tax information.","order_by":null,"text":{"0":{"id":211486,"text":"Notwithstanding any other provision of law, a tax official of any county, city or town may require disclosure of the social security account number of a taxpayer for any purpose relating to local taxes administered by such official, including verification of the identity of any individual. Such numbers shall be regarded as confidential tax information.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3017\/","history_text":"<p>This law was first created in 1993. The record of its establishment is cataloged in chapter 103 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1993 \u201cActs\u201d aren\u2019t available online.<\/p>","references":false,"refers_to":false,"permalink":{"id":256531,"object_type":"law","relational_id":57741,"identifier":"58.1-3017","token":"58.1\/III\/30\/58.1-3017","url":"\/58.1-3017\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3017\/","token":"58.1\/III\/30\/58.1-3017","dublin_core":{"Title":"Disclosure of social security account numbers for local tax administration purposes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3017","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Notwithstanding any other provision of <span class=\"dictionary\">law<\/span>, a tax official of any county, city or town may require disclosure of the social security account number of a <span class=\"dictionary\">taxpayer<\/span> for any purpose relating to local taxes administered by such official, including verification of the identity of any individual. Such numbers shall be regarded as confidential tax information.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDISCLOSURE OF SOCIAL SECURITY ACCOUNT NUMBERS FOR LOCAL TAX ADMINISTRATION\nPURPOSES (\u00a7 58.1-3017)\n\nNotwithstanding any other provision of law, a tax official of any county, city\nor town may require disclosure of the social security account number of a\ntaxpayer for any purpose relating to local taxes administered by such official,\nincluding verification of the identity of any individual. Such numbers shall be\nregarded as confidential tax information.\n\nHISTORY: 1993, c. 103.","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}}