{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3924.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3924.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3924.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3924.html"}],"law_id":69728,"edition_id":1,"section_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","history":"Code 1950, \u00a7 58-983; 1972, c. 592; 1973, c. 467; 1976, c. 428; 1977, c. 507; 1984, c. 675; 1988, c. 699; 1995, c. 239; 1997, c. 496; 2002, c. 64; 2008, c. 550; 2017, c. 409.","full_text":"Upon the request of the governing body of a county, city or town, the treasurer shall furnish a copy of any of the six lists mentioned in \u00a7 58.1-3921.\n\t\tThe treasurer may, or shall at the direction of the governing body, certify to the commissioner of the revenue a copy of the list of real estate on the commissioner’s land book improperly placed thereon or not ascertainable. The commissioner of the revenue shall correct his land book accordingly. The treasurer shall be given credit for the entire amount of the taxes included in the list and may destroy the tax tickets made out by him for such taxes. The treasurer shall be given credit for all taxes shown on the list mentioned in subdivisions 4, 5, and 6 of \u00a7 58.1-3921 and for obligations discharged in bankruptcy as described in \u00a7 58.1-3921.\n\t\tThe governing body, or the treasurer, may cause the lists mentioned in subdivisions 2 and 3 of \u00a7 58.1-3921, whether or not they are based on information as it exists at the end of the fiscal year, or such parts thereof as deemed advisable by the treasurer, to be published in a newspaper of general circulation in the county, city, or town or to be made available on any Internet site maintained by or for such county, city, or town.\n\t\tThe costs, if any, of publishing such lists shall be paid for by funds allocated for that purpose by the local governing body, and may be charged ratably to the delinquent taxpayers listed.","order_by":null,"text":{"0":{"id":252052,"text":"Upon the request of the governing body of a county, city or town, the treasurer shall furnish a copy of any of the six lists mentioned in \u00a7 58.1-3921.\n\t\tThe treasurer may, or shall at the direction of the governing body, certify to the commissioner of the revenue a copy of the list of real estate on the commissioner’s land book improperly placed thereon or not ascertainable. The commissioner of the revenue shall correct his land book accordingly. The treasurer shall be given credit for the entire amount of the taxes included in the list and may destroy the tax tickets made out by him for such taxes. The treasurer shall be given credit for all taxes shown on the list mentioned in subdivisions 4, 5, and 6 of \u00a7 58.1-3921 and for obligations discharged in bankruptcy as described in \u00a7 58.1-3921.\n\t\tThe governing body, or the treasurer, may cause the lists mentioned in subdivisions 2 and 3 of \u00a7 58.1-3921, whether or not they are based on information as it exists at the end of the fiscal year, or such parts thereof as deemed advisable by the treasurer, to be published in a newspaper of general circulation in the county, city, or town or to be made available on any Internet site maintained by or for such county, city, or town.\n\t\tThe costs, if any, of publishing such lists shall be paid for by funds allocated for that purpose by the local governing body, and may be charged ratably to the delinquent taxpayers listed.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3924\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 11 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 1972, chapter 592; in 1973, chapter 467; in 1976, chapter 428; in 1977, chapter 507; in 1984, chapter 675; in 1988, chapter 699; in 1995, chapter 239<\/a>; in 1997, chapter 496<\/a>; in 2002, chapter 64<\/a>; in 2008, chapter 550<\/a>; in 2017, chapter 409<\/a>.<\/p>","references":[{"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\/"}],"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":258783,"object_type":"law","relational_id":69728,"identifier":"58.1-3924","token":"58.1\/III\/39\/2\/58.1-3924","url":"\/58.1-3924\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3924\/","token":"58.1\/III\/39\/2\/58.1-3924","dublin_core":{"Title":"Delinquent lists involving local taxes submitted to local governing bodies; publication of lists","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3924","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Upon the request of the governing body of a county, city or town, the treasurer shall furnish a copy of any of the six lists mentioned in \u00a7 58.1-3921<\/a>.\n\t\tThe treasurer may, or shall at the direction of the governing body, certify to the commissioner of the revenue a copy of the list of real estate on the commissioner’s land book improperly placed thereon or not ascertainable. The commissioner of the revenue shall correct his land book accordingly. The treasurer shall be given credit for the entire amount of the taxes included in the list and may destroy the tax tickets made out by him for such taxes. The treasurer shall be given credit for all taxes shown on the list mentioned in subdivisions 4, 5, and 6 of \u00a7 58.1-3921<\/a> and for obligations discharged in bankruptcy<\/span> as described in \u00a7 58.1-3921<\/a>.\n\t\tThe governing body, or the treasurer, may cause the lists mentioned in subdivisions 2 and 3 of \u00a7 58.1-3921<\/a>, whether or not they are based on information as it exists at the end of the fiscal year, or such parts thereof as deemed advisable by the treasurer, to be published in a newspaper of general circulation in the county, city, or town or to be made available on any Internet site maintained by or for such county, city, or town.\n\t\tThe costs, if any, of publishing such lists shall be paid for by funds allocated for that purpose by the local governing body, and may be charged ratably to the delinquent taxpayers<\/span> listed.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDELINQUENT LISTS INVOLVING LOCAL TAXES SUBMITTED TO LOCAL GOVERNING BODIES;\nPUBLICATION OF LISTS (\u00a7 58.1-3924)\n\nUpon the request of the governing body of a county, city or town, the treasurer\nshall furnish a copy of any of the six lists mentioned in \u00a7 58.1-3921.\n\t\tThe treasurer may, or shall at the direction of the governing body, certify to\nthe commissioner of the revenue a copy of the list of real estate on the\ncommissioner’s land book improperly placed thereon or not ascertainable.\nThe commissioner of the revenue shall correct his land book accordingly. The\ntreasurer shall be given credit for the entire amount of the taxes included in\nthe list and may destroy the tax tickets made out by him for such taxes. The\ntreasurer shall be given credit for all taxes shown on the list mentioned in\nsubdivisions 4, 5, and 6 of \u00a7 58.1-3921 and for obligations discharged in\nbankruptcy as described in \u00a7 58.1-3921.\n\t\tThe governing body, or the treasurer, may cause the lists mentioned in\nsubdivisions 2 and 3 of \u00a7 58.1-3921, whether or not they are based on\ninformation as it exists at the end of the fiscal year, or such parts thereof as\ndeemed advisable by the treasurer, to be published in a newspaper of general\ncirculation in the county, city, or town or to be made available on any Internet\nsite maintained by or for such county, city, or town.\n\t\tThe costs, if any, of publishing such lists shall be paid for by funds\nallocated for that purpose by the local governing body, and may be charged\nratably to the delinquent taxpayers listed.\n\nHISTORY: Code 1950, \u00a7 58-983; 1972, c. 592; 1973, c. 467; 1976, c. 428; 1977,\nc. 507; 1984, c. 675; 1988, c. 699; 1995, c. 239; 1997, c. 496; 2002, c. 64;\n2008, c. 550; 2017, c. 409.","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}}