{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3519.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3519.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3519.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3519.html"}],"law_id":74723,"edition_id":1,"section_id":74723,"structure_id":15658,"section_number":"58.1-3519","catch_line":"Commissioner to assess property if taxpayer fails to file return","history":"Code 1950, \u00a7 58-838; 1952, c. 711; 1954, c. 488; 1962, c. 578; 1984, c. 675.","full_text":"If any taxpayer, liable to file a return of any of the subjects of taxation mentioned in this chapter, neglects or refuses to file such return for any year within the time prescribed, the commissioner of the revenue shall, from the best information he can obtain, enter the fair market value of such property and assess the same as if it had been reported to him.","order_by":null,"text":{"0":{"id":268558,"text":"If any taxpayer, liable to file a return of any of the subjects of taxation mentioned in this chapter, neglects or refuses to file such return for any year within the time prescribed, the commissioner of the revenue shall, from the best information he can obtain, enter the fair market value of such property and assess the same as if it had been reported to him.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15658,"edition_id":1,"name":"Tax Day\/Filing of Returns","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":14766,"metadata":{},"date_created":"2026-06-26 03:57:30","date_modified":"2026-06-26 03:57:30","permalink":{"id":257891,"object_type":"structure","relational_id":15658,"identifier":"5","token":"58.1\/III\/35\/5","url":"\/58.1\/III\/35\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14766,"edition_id":1,"name":"Tangible Personal Property, Machinery and Tools and Merchants' Capital","identifier":"35","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:49:48","date_modified":"2026-06-26 03:49:48","permalink":{"id":257733,"object_type":"structure","relational_id":14766,"identifier":"35","token":"58.1\/III\/35","url":"\/58.1\/III\/35\/","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":59882,"structure_id":15658,"section_number":"58.1-3515","catch_line":"Tax day January 1","url":"\/58.1-3515\/","token":"58.1\/III\/35\/5\/58.1-3515","metadata":false},{"id":60286,"structure_id":15658,"section_number":"58.1-3516","catch_line":"Proration of personal property tax","url":"\/58.1-3516\/","token":"58.1\/III\/35\/5\/58.1-3516","metadata":false},{"id":79126,"structure_id":15658,"section_number":"58.1-3516.1","catch_line":"Payment of taxes prorated under \u00a7 58.1-3516","url":"\/58.1-3516.1\/","token":"58.1\/III\/35\/5\/58.1-3516.1","metadata":false},{"id":68001,"structure_id":15658,"section_number":"58.1-3516.2","catch_line":"Payment of taxes on leased property by lessee; information to be furnished by lessor","url":"\/58.1-3516.2\/","token":"58.1\/III\/35\/5\/58.1-3516.2","metadata":false},{"id":72677,"structure_id":15658,"section_number":"58.1-3517","catch_line":"Department of Taxation to prescribe and furnish forms of returns; use of local forms","url":"\/58.1-3517\/","token":"58.1\/III\/35\/5\/58.1-3517","metadata":false},{"id":84049,"structure_id":15658,"section_number":"58.1-3518","catch_line":"Taxpayers to file returns","url":"\/58.1-3518\/","token":"58.1\/III\/35\/5\/58.1-3518","metadata":false},{"id":68488,"structure_id":15658,"section_number":"58.1-3518.1","catch_line":"Alternative method of filing returns for motor vehicles, trailers and boats","url":"\/58.1-3518.1\/","token":"58.1\/III\/35\/5\/58.1-3518.1","metadata":false},{"id":74723,"structure_id":15658,"section_number":"58.1-3519","catch_line":"Commissioner to assess property if taxpayer fails to file return","url":"\/58.1-3519\/","token":"58.1\/III\/35\/5\/58.1-3519","metadata":false}],"previous_section":{"id":68488,"structure_id":15658,"section_number":"58.1-3518.1","catch_line":"Alternative method of filing returns for motor vehicles, trailers and boats","url":"\/58.1-3518.1\/","token":"58.1\/III\/35\/5\/58.1-3518.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3519\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1952, chapter 711; in 1954, chapter 488; in 1962, chapter 578; in 1984, chapter 675.<\/p>","references":[{"id":68488,"section_number":"58.1-3518.1","catch_line":"Alternative method of filing returns for motor vehicles, trailers and boats","order_by":null,"url":"\/58.1-3518.1\/"}],"refers_to":false,"permalink":{"id":257921,"object_type":"law","relational_id":74723,"identifier":"58.1-3519","token":"58.1\/III\/35\/5\/58.1-3519","url":"\/58.1-3519\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3519\/","token":"58.1\/III\/35\/5\/58.1-3519","dublin_core":{"Title":"Commissioner to assess property if taxpayer fails to file return","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3519","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>If any <span class=\"dictionary\">taxpayer<\/span>, liable to file a return of any of the subjects of taxation mentioned in this chapter, neglects or refuses to file such return for any year within the time prescribed, the commissioner of the revenue shall, from the best information he can obtain, enter the fair market value of such property and assess the same as if it had been reported to him.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCOMMISSIONER TO ASSESS PROPERTY IF TAXPAYER FAILS TO FILE RETURN (\u00a7 58.1-3519)\n\nIf any taxpayer, liable to file a return of any of the subjects of taxation\nmentioned in this chapter, neglects or refuses to file such return for any year\nwithin the time prescribed, the commissioner of the revenue shall, from the best\ninformation he can obtain, enter the fair market value of such property and\nassess the same as if it had been reported to him.\n\nHISTORY: Code 1950, \u00a7 58-838; 1952, c. 711; 1954, c. 488; 1962, c. 578; 1984,\nc. 675.","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}}