{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3922.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3922.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3922.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3922.html"}],"law_id":68597,"edition_id":1,"section_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","history":"Code 1950, \u00a7 58-979; 1974, c. 80; 1979, c. 240; 1984, c. 675; 1997, c. 496.","full_text":"The lists mentioned in \u00a7 58.1-3921 shall conform to the facts as they existed on June 30 of the year they are submitted to the governing body. Delinquent real estate taxes shall be listed in the name of the owner on the date of assessment.\n\t\tFor purposes of this title, local taxes shall be delinquent if not paid when due. For purposes of compiling the lists required by \u00a7 58.1-3921, any locality which requires the payment of such taxes in installments, taxes shall be considered delinquent if all taxes on it are not paid by the date the last installment is due.","order_by":null,"text":{"0":{"id":248289,"text":"The lists mentioned in \u00a7 58.1-3921 shall conform to the facts as they existed on June 30 of the year they are submitted to the governing body. Delinquent real estate taxes shall be listed in the name of the owner on the date of assessment.\n\t\tFor purposes of this title, local taxes shall be delinquent if not paid when due. For purposes of compiling the lists required by \u00a7 58.1-3921, any locality which requires the payment of such taxes in installments, taxes shall be considered delinquent if all taxes on it are not paid by the date the last installment is due.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3922\/","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 1974, chapter 80; in 1979, chapter 240; in 1984, chapter 675; in 1997, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0496\">496<\/a>.<\/p>","references":false,"refers_to":[{"id":86455,"section_number":"58.1-3921","catch_line":"Treasurer to make out lists of uncollectable taxes and delinquents","order_by":null,"url":"\/58.1-3921\/"}],"permalink":{"id":258775,"object_type":"law","relational_id":68597,"identifier":"58.1-3922","token":"58.1\/III\/39\/2\/58.1-3922","url":"\/58.1-3922\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3922\/","token":"58.1\/III\/39\/2\/58.1-3922","dublin_core":{"Title":"Delinquent lists to speak as of June 30 of each year; when real estate and personal property delinquent","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3922","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The lists mentioned in \u00a7&nbsp;<a class=\"law\" title=\"Treasurer to make out lists of uncollectable taxes and delinquents\" href=\"\/58.1-3921\/\">58.1-3921<\/a> shall conform to the <span class=\"dictionary\">facts<\/span> as they existed on June 30 of the year they are submitted to the governing body. Delinquent real estate taxes shall be listed in the name of the owner on the date of assessment.\n\t\tFor purposes of this title, local taxes shall be delinquent if not paid when due. For purposes of compiling the lists required by \u00a7&nbsp;<a class=\"law\" title=\"Treasurer to make out lists of uncollectable taxes and delinquents\" href=\"\/58.1-3921\/\">58.1-3921<\/a>, any locality which requires the payment of such taxes in installments, taxes shall be considered delinquent if all taxes on it are not paid by the date the last installment is due.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDELINQUENT LISTS TO SPEAK AS OF JUNE 30 OF EACH YEAR; WHEN REAL ESTATE AND\nPERSONAL PROPERTY DELINQUENT (\u00a7 58.1-3922)\n\nThe lists mentioned in \u00a7 58.1-3921 shall conform to the facts as they existed\non June 30 of the year they are submitted to the governing body. Delinquent real\nestate taxes shall be listed in the name of the owner on the date of assessment.\n\t\tFor purposes of this title, local taxes shall be delinquent if not paid when\ndue. For purposes of compiling the lists required by \u00a7 58.1-3921, any locality\nwhich requires the payment of such taxes in installments, taxes shall be\nconsidered delinquent if all taxes on it are not paid by the date the last\ninstallment is due.\n\nHISTORY: Code 1950, \u00a7 58-979; 1974, c. 80; 1979, c. 240; 1984, c. 675; 1997, c.\n496.","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}}