{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3903.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3903.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3903.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3903.html"}],"law_id":75357,"edition_id":1,"section_id":75357,"structure_id":13044,"section_number":"58.1-3903","catch_line":"Omitted local taxes or levies","history":"Code 1950, \u00a7 58-1164; 1984, c. 675; 1991, c. 8.","full_text":"If the commissioner of the revenue of any county or city or the tax-assessing officer of any town ascertains that any local tax has not been assessed for any tax year of the three preceding tax years or that the same has been assessed at less than the law required for any one or more of such years, or that the taxes for any cause have not been realized, the commissioner of the revenue or other assessing officer shall list and assess the same with taxes at the rate or rates prescribed for that year, adding thereto penalty and interest at the rate provided under \u00a7\u00a7 58.1-3916 and 58.1-3918. Interest may be computed upon the taxes and penalty from the first day following the due date in the year in which such taxes should have been paid and shall accrue thereon from such date until payment; provided, if such assessment was necessitated through no fault of the taxpayer, such penalty and interest shall accrue after thirty days from such date of assessment until payment.","order_by":null,"text":{"0":{"id":270503,"text":"If the commissioner of the revenue of any county or city or the tax-assessing officer of any town ascertains that any local tax has not been assessed for any tax year of the three preceding tax years or that the same has been assessed at less than the law required for any one or more of such years, or that the taxes for any cause have not been realized, the commissioner of the revenue or other assessing officer shall list and assess the same with taxes at the rate or rates prescribed for that year, adding thereto penalty and interest at the rate provided under \u00a7\u00a7 58.1-3916 and 58.1-3918. Interest may be computed upon the taxes and penalty from the first day following the due date in the year in which such taxes should have been paid and shall accrue thereon from such date until payment; provided, if such assessment was necessitated through no fault of the taxpayer, such penalty and interest shall accrue after thirty days from such date of assessment until payment.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13044,"edition_id":1,"name":"Enforcement by the Commissioner of Revenue","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13043,"metadata":{},"date_created":"2026-06-26 03:44:10","date_modified":"2026-06-26 03:44:10","permalink":{"id":258659,"object_type":"structure","relational_id":13044,"identifier":"1","token":"58.1\/III\/39\/1","url":"\/58.1\/III\/39\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13043,"edition_id":1,"name":"Enforcement, Collection, Refunds, Remedies and Review of Local Taxes","identifier":"39","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:10","date_modified":"2026-06-26 03:44:10","permalink":{"id":258657,"object_type":"structure","relational_id":13043,"identifier":"39","token":"58.1\/III\/39","url":"\/58.1\/III\/39\/","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":75560,"structure_id":13044,"section_number":"58.1-3900","catch_line":"Filing of returns","url":"\/58.1-3900\/","token":"58.1\/III\/39\/1\/58.1-3900","metadata":false},{"id":74330,"structure_id":13044,"section_number":"58.1-3901","catch_line":"Apartment house, office building, shopping center, trailer camp, trailer court, self-service storage facility, marina, airport, and other owners or operators to file lists of tenants","url":"\/58.1-3901\/","token":"58.1\/III\/39\/1\/58.1-3901","metadata":false},{"id":54104,"structure_id":13044,"section_number":"58.1-3902","catch_line":"Certain operators of marinas or boat storage places to file lists of owners of boats","url":"\/58.1-3902\/","token":"58.1\/III\/39\/1\/58.1-3902","metadata":false},{"id":75357,"structure_id":13044,"section_number":"58.1-3903","catch_line":"Omitted local taxes or levies","url":"\/58.1-3903\/","token":"58.1\/III\/39\/1\/58.1-3903","metadata":false},{"id":72668,"structure_id":13044,"section_number":"58.1-3903.1","catch_line":"Waiver of time limitation on assessment of local taxes","url":"\/58.1-3903.1\/","token":"58.1\/III\/39\/1\/58.1-3903.1","metadata":false},{"id":77744,"structure_id":13044,"section_number":"58.1-3904","catch_line":"Omitted lands","url":"\/58.1-3904\/","token":"58.1\/III\/39\/1\/58.1-3904","metadata":false},{"id":59998,"structure_id":13044,"section_number":"58.1-3905","catch_line":"Forms for assessment of omitted taxes","url":"\/58.1-3905\/","token":"58.1\/III\/39\/1\/58.1-3905","metadata":false},{"id":69337,"structure_id":13044,"section_number":"58.1-3906","catch_line":"Liability of corporate officer or employee, or member or employee of partnership or limited liability company, for failure to pay certain local taxes","url":"\/58.1-3906\/","token":"58.1\/III\/39\/1\/58.1-3906","metadata":false},{"id":84531,"structure_id":13044,"section_number":"58.1-3907","catch_line":"Willful failure to collect and account for tax; penalty","url":"\/58.1-3907\/","token":"58.1\/III\/39\/1\/58.1-3907","metadata":false},{"id":72021,"structure_id":13044,"section_number":"58.1-3908","catch_line":"Reserved","url":"\/58.1-3908\/","token":"58.1\/III\/39\/1\/58.1-3908","metadata":false}],"previous_section":{"id":54104,"structure_id":13044,"section_number":"58.1-3902","catch_line":"Certain operators of marinas or boat storage places to file lists of owners of boats","url":"\/58.1-3902\/","token":"58.1\/III\/39\/1\/58.1-3902","metadata":false},"next_section":{"id":72668,"structure_id":13044,"section_number":"58.1-3903.1","catch_line":"Waiver of time limitation on assessment of local taxes","url":"\/58.1-3903.1\/","token":"58.1\/III\/39\/1\/58.1-3903.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3903\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1984, chapter 675; in 1991, chapter 8.<\/p>","references":[{"id":79478,"section_number":"58.1-3507","catch_line":"Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing","order_by":null,"url":"\/58.1-3507\/"},{"id":73408,"section_number":"58.1-3703.1","catch_line":"Uniform ordinance provisions","order_by":null,"url":"\/58.1-3703.1\/"},{"id":73325,"section_number":"58.1-3916","catch_line":"Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc","order_by":null,"url":"\/58.1-3916\/"}],"refers_to":[{"id":73325,"section_number":"58.1-3916","catch_line":"Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc","order_by":null,"url":"\/58.1-3916\/"},{"id":70737,"section_number":"58.1-3918","catch_line":"Interest on taxes not paid by following day","order_by":null,"url":"\/58.1-3918\/"}],"permalink":{"id":258673,"object_type":"law","relational_id":75357,"identifier":"58.1-3903","token":"58.1\/III\/39\/1\/58.1-3903","url":"\/58.1-3903\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3903\/","token":"58.1\/III\/39\/1\/58.1-3903","dublin_core":{"Title":"Omitted local taxes or levies","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3903","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

If the commissioner of the revenue of any county or city or the tax-assessing officer of any town ascertains that any local tax has not been assessed for any tax year of the three preceding tax years or that the same has been assessed at less than the law<\/span> required for any one or more of such years, or that the taxes for any cause have not been realized, the commissioner of the revenue or other assessing officer shall list and assess the same with taxes at the rate or rates prescribed for that year, adding thereto penalty<\/span> and interest at the rate provided under \u00a7\u00a7 58.1-3916<\/a> and 58.1-3918<\/a>. Interest may be computed upon the taxes and penalty<\/span> from the first day following the due date in the year in which such taxes should have been paid and shall accrue thereon from such date until payment; provided, if such assessment was necessitated through no fault of the taxpayer<\/span>, such penalty<\/span> and interest shall accrue after thirty days from such date of assessment until payment.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nOMITTED LOCAL TAXES OR LEVIES (\u00a7 58.1-3903)\n\nIf the commissioner of the revenue of any county or city or the tax-assessing\nofficer of any town ascertains that any local tax has not been assessed for any\ntax year of the three preceding tax years or that the same has been assessed at\nless than the law required for any one or more of such years, or that the taxes\nfor any cause have not been realized, the commissioner of the revenue or other\nassessing officer shall list and assess the same with taxes at the rate or rates\nprescribed for that year, adding thereto penalty and interest at the rate\nprovided under \u00a7\u00a7 58.1-3916 and 58.1-3918. Interest may be computed upon the\ntaxes and penalty from the first day following the due date in the year in which\nsuch taxes should have been paid and shall accrue thereon from such date until\npayment; provided, if such assessment was necessitated through no fault of the\ntaxpayer, such penalty and interest shall accrue after thirty days from such\ndate of assessment until payment.\n\nHISTORY: Code 1950, \u00a7 58-1164; 1984, c. 675; 1991, c. 8.","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}}