{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3918.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3918.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3918.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3918.html"}],"law_id":70737,"edition_id":1,"section_id":70737,"structure_id":15229,"section_number":"58.1-3918","catch_line":"Interest on taxes not paid by following day","history":"Code 1950, \u00a7 58-964; 1954, c. 277; 1973, c. 410; 1980, c. 663; 1982, c. 87; 1984, c. 675; 1999, c. 631; 2000, c. 507.","full_text":"Interest at the rate of ten percent per annum from the first day following the day such taxes are due shall be collected upon the principal and penalties of all taxes then remaining unpaid, which penalty and interest shall be collected and accounted for by the officers charged with the duty of collecting such taxes, along with the principal sum thereof. Interest at the same rate shall also be applied and paid to the taxpayer on overpayments due to erroneously assessed taxes to be paid to the taxpayer, provided that no interest shall be required to be paid on such refund if (i) the amount of the refund is ten dollars or less or (ii) the refund is the result of proration pursuant to \u00a7 58.1-3516. But this section shall not apply to local taxes in any county, city or town when the penalty or interest on such taxes is regulated by ordinance under \u00a7 58.1-3916.","order_by":null,"text":{"0":{"id":255179,"text":"Interest at the rate of ten percent per annum from the first day following the day such taxes are due shall be collected upon the principal and penalties of all taxes then remaining unpaid, which penalty and interest shall be collected and accounted for by the officers charged with the duty of collecting such taxes, along with the principal sum thereof. Interest at the same rate shall also be applied and paid to the taxpayer on overpayments due to erroneously assessed taxes to be paid to the taxpayer, provided that no interest shall be required to be paid on such refund if (i) the amount of the refund is ten dollars or less or (ii) the refund is the result of proration pursuant to \u00a7 58.1-3516. But this section shall not apply to local taxes in any county, city or town when the penalty or interest on such taxes is regulated by ordinance under \u00a7 58.1-3916.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15229,"edition_id":1,"name":"Collection by Treasurers, Etc","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13043,"metadata":{},"date_created":"2026-06-26 03:53:11","date_modified":"2026-06-26 03:53:11","permalink":{"id":258701,"object_type":"structure","relational_id":15229,"identifier":"2","token":"58.1\/III\/39\/2","url":"\/58.1\/III\/39\/2\/","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":87181,"structure_id":15229,"section_number":"58.1-3910","catch_line":"Treasurer to collect and pay over taxes","url":"\/58.1-3910\/","token":"58.1\/III\/39\/2\/58.1-3910","metadata":false},{"id":64650,"structure_id":15229,"section_number":"58.1-3910.1","catch_line":"Collection of town taxes by county","url":"\/58.1-3910.1\/","token":"58.1\/III\/39\/2\/58.1-3910.1","metadata":false},{"id":82158,"structure_id":15229,"section_number":"58.1-3911","catch_line":"Notice of taxes due","url":"\/58.1-3911\/","token":"58.1\/III\/39\/2\/58.1-3911","metadata":false},{"id":78988,"structure_id":15229,"section_number":"58.1-3912","catch_line":"Local tax officials to mail certain tax documents to taxpayers; penalties; electronic transmission","url":"\/58.1-3912\/","token":"58.1\/III\/39\/2\/58.1-3912","metadata":false},{"id":83504,"structure_id":15229,"section_number":"58.1-3913","catch_line":"When treasurer to receive taxes and levies without penalty; how payments credited","url":"\/58.1-3913\/","token":"58.1\/III\/39\/2\/58.1-3913","metadata":false},{"id":63533,"structure_id":15229,"section_number":"58.1-3914","catch_line":"Delivery of receipts to taxpayers when taxes collected","url":"\/58.1-3914\/","token":"58.1\/III\/39\/2\/58.1-3914","metadata":false},{"id":80829,"structure_id":15229,"section_number":"58.1-3915","catch_line":"Penalty for failure to pay taxes by December 5","url":"\/58.1-3915\/","token":"58.1\/III\/39\/2\/58.1-3915","metadata":false},{"id":73325,"structure_id":15229,"section_number":"58.1-3916","catch_line":"Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc","url":"\/58.1-3916\/","token":"58.1\/III\/39\/2\/58.1-3916","metadata":false},{"id":77768,"structure_id":15229,"section_number":"58.1-3916.01","catch_line":"Repealed","url":"\/58.1-3916.01\/","token":"58.1\/III\/39\/2\/58.1-3916.01","metadata":false},{"id":61113,"structure_id":15229,"section_number":"58.1-3916.02","catch_line":"Certain counties, cities and towns may provide billing alternatives","url":"\/58.1-3916.02\/","token":"58.1\/III\/39\/2\/58.1-3916.02","metadata":false},{"id":86473,"structure_id":15229,"section_number":"58.1-3916.1","catch_line":"Criminal penalties for failure to file returns; false statements","url":"\/58.1-3916.1\/","token":"58.1\/III\/39\/2\/58.1-3916.1","metadata":false},{"id":57988,"structure_id":15229,"section_number":"58.1-3917","catch_line":"Assessment of public service corporations in such cases","url":"\/58.1-3917\/","token":"58.1\/III\/39\/2\/58.1-3917","metadata":false},{"id":70737,"structure_id":15229,"section_number":"58.1-3918","catch_line":"Interest on taxes not paid by following day","url":"\/58.1-3918\/","token":"58.1\/III\/39\/2\/58.1-3918","metadata":false},{"id":63687,"structure_id":15229,"section_number":"58.1-3919","catch_line":"Collection of taxes or other charges not paid when due; distress for same","url":"\/58.1-3919\/","token":"58.1\/III\/39\/2\/58.1-3919","metadata":false},{"id":74391,"structure_id":15229,"section_number":"58.1-3919.1","catch_line":"Use of private collectors by treasurers for the collection of delinquent local taxes","url":"\/58.1-3919.1\/","token":"58.1\/III\/39\/2\/58.1-3919.1","metadata":false},{"id":87296,"structure_id":15229,"section_number":"58.1-3920","catch_line":"Prepayment of taxes","url":"\/58.1-3920\/","token":"58.1\/III\/39\/2\/58.1-3920","metadata":false},{"id":60289,"structure_id":15229,"section_number":"58.1-3920.1","catch_line":"Interest on funds received in prepayment of local taxes","url":"\/58.1-3920.1\/","token":"58.1\/III\/39\/2\/58.1-3920.1","metadata":false},{"id":86455,"structure_id":15229,"section_number":"58.1-3921","catch_line":"Treasurer to make out lists of uncollectable taxes and delinquents","url":"\/58.1-3921\/","token":"58.1\/III\/39\/2\/58.1-3921","metadata":false},{"id":68597,"structure_id":15229,"section_number":"58.1-3922","catch_line":"Delinquent lists to speak as of June 30 of each year; when real estate and personal property delinquent","url":"\/58.1-3922\/","token":"58.1\/III\/39\/2\/58.1-3922","metadata":false},{"id":74732,"structure_id":15229,"section_number":"58.1-3923","catch_line":"Repealed","url":"\/58.1-3923\/","token":"58.1\/III\/39\/2\/58.1-3923","metadata":false},{"id":69728,"structure_id":15229,"section_number":"58.1-3924","catch_line":"Delinquent lists involving local taxes submitted to local governing bodies; publication of lists","url":"\/58.1-3924\/","token":"58.1\/III\/39\/2\/58.1-3924","metadata":false},{"id":59585,"structure_id":15229,"section_number":"58.1-3925","catch_line":"Reserved","url":"\/58.1-3925\/","token":"58.1\/III\/39\/2\/58.1-3925","metadata":false},{"id":75828,"structure_id":15229,"section_number":"58.1-3926","catch_line":"When statement to beneficiary prior to delinquency required","url":"\/58.1-3926\/","token":"58.1\/III\/39\/2\/58.1-3926","metadata":false},{"id":66088,"structure_id":15229,"section_number":"58.1-3927","catch_line":"Repealed","url":"\/58.1-3927\/","token":"58.1\/III\/39\/2\/58.1-3927","metadata":false},{"id":80362,"structure_id":15229,"section_number":"58.1-3928","catch_line":"Repealed","url":"\/58.1-3928\/","token":"58.1\/III\/39\/2\/58.1-3928","metadata":false},{"id":81807,"structure_id":15229,"section_number":"58.1-3929","catch_line":"Repealed","url":"\/58.1-3929\/","token":"58.1\/III\/39\/2\/58.1-3929","metadata":false},{"id":65453,"structure_id":15229,"section_number":"58.1-3930","catch_line":"How liens to be recorded; release of liens","url":"\/58.1-3930\/","token":"58.1\/III\/39\/2\/58.1-3930","metadata":false},{"id":63183,"structure_id":15229,"section_number":"58.1-3931","catch_line":"Reserved","url":"\/58.1-3931\/","token":"58.1\/III\/39\/2\/58.1-3931","metadata":false},{"id":80460,"structure_id":15229,"section_number":"58.1-3932","catch_line":"Card system record and index of delinquent real estate in City of Norfolk","url":"\/58.1-3932\/","token":"58.1\/III\/39\/2\/58.1-3932","metadata":false},{"id":74464,"structure_id":15229,"section_number":"58.1-3933","catch_line":"Subsequent collection by treasurer of delinquent taxes on subjects other than real estate","url":"\/58.1-3933\/","token":"58.1\/III\/39\/2\/58.1-3933","metadata":false},{"id":65150,"structure_id":15229,"section_number":"58.1-3934","catch_line":"Collection of delinquent local taxes or other charges by sheriff or person employed for purpose","url":"\/58.1-3934\/","token":"58.1\/III\/39\/2\/58.1-3934","metadata":false},{"id":62835,"structure_id":15229,"section_number":"58.1-3935","catch_line":"Treasurers not liable for taxes returned delinquent and not afterwards received by them","url":"\/58.1-3935\/","token":"58.1\/III\/39\/2\/58.1-3935","metadata":false},{"id":78095,"structure_id":15229,"section_number":"58.1-3936","catch_line":"Omission of taxes from delinquent list","url":"\/58.1-3936\/","token":"58.1\/III\/39\/2\/58.1-3936","metadata":false},{"id":85931,"structure_id":15229,"section_number":"58.1-3937","catch_line":"Repealed","url":"\/58.1-3937\/","token":"58.1\/III\/39\/2\/58.1-3937","metadata":false},{"id":86544,"structure_id":15229,"section_number":"58.1-3938","catch_line":"List of delinquent town real estate taxes filed with county treasurer in certain towns","url":"\/58.1-3938\/","token":"58.1\/III\/39\/2\/58.1-3938","metadata":false},{"id":75606,"structure_id":15229,"section_number":"58.1-3939","catch_line":"Reserved","url":"\/58.1-3939\/","token":"58.1\/III\/39\/2\/58.1-3939","metadata":false},{"id":85506,"structure_id":15229,"section_number":"58.1-3939.1","catch_line":"Repealed","url":"\/58.1-3939.1\/","token":"58.1\/III\/39\/2\/58.1-3939.1","metadata":false}],"previous_section":{"id":57988,"structure_id":15229,"section_number":"58.1-3917","catch_line":"Assessment of public service corporations in such cases","url":"\/58.1-3917\/","token":"58.1\/III\/39\/2\/58.1-3917","metadata":false},"next_section":{"id":63687,"structure_id":15229,"section_number":"58.1-3919","catch_line":"Collection of taxes or other charges not paid when due; distress for same","url":"\/58.1-3919\/","token":"58.1\/III\/39\/2\/58.1-3919","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3918\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 7 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 1954, chapter 277; in 1973, chapter 410; in 1980, chapter 663; in 1982, chapter 87; in 1984, chapter 675; in 1999, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?991+ful+CHAP0631\">631<\/a>; in 2000, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?001+ful+CHAP0507\">507<\/a>.<\/p>","references":[{"id":55541,"section_number":"21-118.4","catch_line":"Certain additional powers of governing body","order_by":null,"url":"\/21-118.4\/"},{"id":75357,"section_number":"58.1-3903","catch_line":"Omitted local taxes or levies","order_by":null,"url":"\/58.1-3903\/"},{"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":61113,"section_number":"58.1-3916.02","catch_line":"Certain counties, cities and towns may provide billing alternatives","order_by":null,"url":"\/58.1-3916.02\/"},{"id":60797,"section_number":"58.1-3981","catch_line":"Correction by commissioner or other official performing his duties","order_by":null,"url":"\/58.1-3981\/"},{"id":87131,"section_number":"58.1-3987","catch_line":"Action of court","order_by":null,"url":"\/58.1-3987\/"}],"refers_to":[{"id":60286,"section_number":"58.1-3516","catch_line":"Proration of personal property tax","order_by":null,"url":"\/58.1-3516\/"},{"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\/"}],"permalink":{"id":258751,"object_type":"law","relational_id":70737,"identifier":"58.1-3918","token":"58.1\/III\/39\/2\/58.1-3918","url":"\/58.1-3918\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3918\/","token":"58.1\/III\/39\/2\/58.1-3918","dublin_core":{"Title":"Interest on taxes not paid by following day","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3918","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Interest at the rate of ten percent per annum from the first day following the day such taxes are due shall be collected upon the principal and penalties of all taxes then remaining unpaid, which <span class=\"dictionary\">penalty<\/span> and interest shall be collected and accounted for by the officers charged with the duty of collecting such taxes, along with the principal sum thereof. Interest at the same rate shall also be applied and paid to the <span class=\"dictionary\">taxpayer<\/span> on overpayments due to erroneously assessed taxes to be paid to the <span class=\"dictionary\">taxpayer<\/span>, provided that no interest shall be required to be paid on such refund if (i) the amount of the refund is ten dollars or less or (ii) the refund is the result of proration pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Proration of personal property tax\" href=\"\/58.1-3516\/\">58.1-3516<\/a>. But this section shall not apply to local taxes in any county, city or town when the <span class=\"dictionary\">penalty<\/span> or interest on such taxes is regulated by <span class=\"dictionary\">ordinance<\/span> under \u00a7&nbsp;<a class=\"law\" title=\"Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc\" href=\"\/58.1-3916\/\">58.1-3916<\/a>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nINTEREST ON TAXES NOT PAID BY FOLLOWING DAY (\u00a7 58.1-3918)\n\nInterest at the rate of ten percent per annum from the first day following the\nday such taxes are due shall be collected upon the principal and penalties of\nall taxes then remaining unpaid, which penalty and interest shall be collected\nand accounted for by the officers charged with the duty of collecting such\ntaxes, along with the principal sum thereof. Interest at the same rate shall\nalso be applied and paid to the taxpayer on overpayments due to erroneously\nassessed taxes to be paid to the taxpayer, provided that no interest shall be\nrequired to be paid on such refund if (i) the amount of the refund is ten\ndollars or less or (ii) the refund is the result of proration pursuant to \u00a7\n58.1-3516. But this section shall not apply to local taxes in any county, city\nor town when the penalty or interest on such taxes is regulated by ordinance\nunder \u00a7 58.1-3916.\n\nHISTORY: Code 1950, \u00a7 58-964; 1954, c. 277; 1973, c. 410; 1980, c. 663; 1982,\nc. 87; 1984, c. 675; 1999, c. 631; 2000, c. 507.","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}}