{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3940.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3940.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3940.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3940.html"}],"law_id":72311,"edition_id":1,"section_id":72311,"structure_id":13956,"section_number":"58.1-3940","catch_line":"Limitation on collection of local taxes","history":"Code 1950, \u00a7\u00a7 58-967, 58-1019, 58-1021; 1971, Ex. Sess., c. 6; 1984, c. 675; 1994, c. 209; 1996, c. 323; 1998, c. 648; 2002, c. 64; 2003, c. 214.","full_text":"A\n\nExcept as otherwise specifically provided, collection of local taxes shall only be enforceable for five years following December 31 of the year for which such taxes were assessed.B\n\nReal property taxes shall be enforceable by sale under Article 4 (&#xA7; 58.1-3965 et seq.) of the property on which such taxes were assessed and by other means permitted under this chapter for 20 years after December 31 of the year for which such taxes were assessed, provided that whenever taxes or portions of taxes that would otherwise be due have been deferred pursuant to an ordinance enacted in conformity with Article 2 (&#xA7; 58.1-3210 et seq.) or Article 2.1 (&#xA7; 58.1-3219 et seq.) of Chapter 32 of this title, the statute of limitations provided by this subsection shall be tolled with respect to taxes deferred during the pendency of such deferral.C\n\nThe limitation periods provided in subsections A and B of this section shall not apply to taxes or other charges that have been reduced to judgment or a judgment lien resulting from a suit to collect taxes or other charges, which may be collected by any means provided in this chapter or any means provided by general law for the collection of judgments so long as the judgment or judgment lien remains enforceable pursuant to general law.D\n\nThe statutes of limitations established by this section shall be tolled, with respect to any tax obligation or tax lien not discharged or otherwise relieved or rendered unenforceable pursuant to applicable law, for any period during which all or substantially all of the assets or estate of the taxpayer are subject to the control or custody of any court or receiver, including without limitation any United States Bankruptcy Court.","order_by":null,"text":{"0":{"id":260463,"text":"Except as otherwise specifically provided, collection of local taxes shall only be enforceable for five years following December 31 of the year for which such taxes were assessed.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":260464,"text":"Real property taxes shall be enforceable by sale under Article 4 (&#xA7; 58.1-3965 et seq.) of the property on which such taxes were assessed and by other means permitted under this chapter for 20 years after December 31 of the year for which such taxes were assessed, provided that whenever taxes or portions of taxes that would otherwise be due have been deferred pursuant to an ordinance enacted in conformity with Article 2 (&#xA7; 58.1-3210 et seq.) or Article 2.1 (&#xA7; 58.1-3219 et seq.) of Chapter 32 of this title, the statute of limitations provided by this subsection shall be tolled with respect to taxes deferred during the pendency of such deferral.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":260465,"text":"The limitation periods provided in subsections A and B of this section shall not apply to taxes or other charges that have been reduced to judgment or a judgment lien resulting from a suit to collect taxes or other charges, which may be collected by any means provided in this chapter or any means provided by general law for the collection of judgments so long as the judgment or judgment lien remains enforceable pursuant to general law.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":260466,"text":"The statutes of limitations established by this section shall be tolled, with respect to any tax obligation or tax lien not discharged or otherwise relieved or rendered unenforceable pursuant to applicable law, for any period during which all or substantially all of the assets or estate of the taxpayer are subject to the control or custody of any court or receiver, including without limitation any United States Bankruptcy Court.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":13956,"edition_id":1,"name":"Collection by Distress, Suit, Lien, Etc","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13043,"metadata":{},"date_created":"2026-06-26 03:46:25","date_modified":"2026-06-26 03:46:25","permalink":{"id":258851,"object_type":"structure","relational_id":13956,"identifier":"3","token":"58.1\/III\/39\/3","url":"\/58.1\/III\/39\/3\/","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":72311,"structure_id":13956,"section_number":"58.1-3940","catch_line":"Limitation on collection of local taxes","url":"\/58.1-3940\/","token":"58.1\/III\/39\/3\/58.1-3940","metadata":false},{"id":56989,"structure_id":13956,"section_number":"58.1-3941","catch_line":"What may be distrained for taxes","url":"\/58.1-3941\/","token":"58.1\/III\/39\/3\/58.1-3941","metadata":false},{"id":74679,"structure_id":13956,"section_number":"58.1-3942","catch_line":"Security interests no bar to distress","url":"\/58.1-3942\/","token":"58.1\/III\/39\/3\/58.1-3942","metadata":false},{"id":70833,"structure_id":13956,"section_number":"58.1-3943","catch_line":"Distraint on property of tenant or of owner of tract who has sold part thereof","url":"\/58.1-3943\/","token":"58.1\/III\/39\/3\/58.1-3943","metadata":false},{"id":79444,"structure_id":13956,"section_number":"58.1-3944","catch_line":"Tenant paying taxes or levies to have credit out of rents","url":"\/58.1-3944\/","token":"58.1\/III\/39\/3\/58.1-3944","metadata":false},{"id":82576,"structure_id":13956,"section_number":"58.1-3945","catch_line":"Where land lies partly in one county and partly in another","url":"\/58.1-3945\/","token":"58.1\/III\/39\/3\/58.1-3945","metadata":false},{"id":61073,"structure_id":13956,"section_number":"58.1-3946","catch_line":"When owner a nonresident of county, city or town where land lies","url":"\/58.1-3946\/","token":"58.1\/III\/39\/3\/58.1-3946","metadata":false},{"id":77647,"structure_id":13956,"section_number":"58.1-3947","catch_line":"Lease of real estate for collection of taxes","url":"\/58.1-3947\/","token":"58.1\/III\/39\/3\/58.1-3947","metadata":false},{"id":72853,"structure_id":13956,"section_number":"58.1-3948","catch_line":"Notice to tenant prior to such leasing","url":"\/58.1-3948\/","token":"58.1\/III\/39\/3\/58.1-3948","metadata":false},{"id":64481,"structure_id":13956,"section_number":"58.1-3949","catch_line":"Reserved","url":"\/58.1-3949\/","token":"58.1\/III\/39\/3\/58.1-3949","metadata":false},{"id":86885,"structure_id":13956,"section_number":"58.1-3952","catch_line":"Collection out of estate in hands of or debts due by third party","url":"\/58.1-3952\/","token":"58.1\/III\/39\/3\/58.1-3952","metadata":false},{"id":55016,"structure_id":13956,"section_number":"58.1-3953","catch_line":"Additional proceedings for the collection of taxes; jurisdiction and venue","url":"\/58.1-3953\/","token":"58.1\/III\/39\/3\/58.1-3953","metadata":false},{"id":64345,"structure_id":13956,"section_number":"58.1-3954","catch_line":"Procedure in such suits","url":"\/58.1-3954\/","token":"58.1\/III\/39\/3\/58.1-3954","metadata":false},{"id":86110,"structure_id":13956,"section_number":"58.1-3955","catch_line":"Judgment or decree; effect thereof; enforcement","url":"\/58.1-3955\/","token":"58.1\/III\/39\/3\/58.1-3955","metadata":false},{"id":65081,"structure_id":13956,"section_number":"58.1-3956","catch_line":"Collection in foreign jurisdiction","url":"\/58.1-3956\/","token":"58.1\/III\/39\/3\/58.1-3956","metadata":false},{"id":77997,"structure_id":13956,"section_number":"58.1-3957","catch_line":"Payments to attorneys or others for collection","url":"\/58.1-3957\/","token":"58.1\/III\/39\/3\/58.1-3957","metadata":false},{"id":71033,"structure_id":13956,"section_number":"58.1-3958","catch_line":"Payment of administrative costs, etc","url":"\/58.1-3958\/","token":"58.1\/III\/39\/3\/58.1-3958","metadata":false},{"id":55485,"structure_id":13956,"section_number":"58.1-3959","catch_line":"Petition to ascertain delinquent taxes; exoneration from lien","url":"\/58.1-3959\/","token":"58.1\/III\/39\/3\/58.1-3959","metadata":false},{"id":56986,"structure_id":13956,"section_number":"58.1-3960","catch_line":"Validation of certain tax deeds made under repealed \u00a7 58-1052 or \u00a7 58-1091","url":"\/58.1-3960\/","token":"58.1\/III\/39\/3\/58.1-3960","metadata":false},{"id":59795,"structure_id":13956,"section_number":"58.1-3961","catch_line":"Assessment not invalid unless rights prejudiced by error","url":"\/58.1-3961\/","token":"58.1\/III\/39\/3\/58.1-3961","metadata":false},{"id":84915,"structure_id":13956,"section_number":"58.1-3962","catch_line":"Reserved","url":"\/58.1-3962\/","token":"58.1\/III\/39\/3\/58.1-3962","metadata":false}],"next_section":{"id":56989,"structure_id":13956,"section_number":"58.1-3941","catch_line":"What may be distrained for taxes","url":"\/58.1-3941\/","token":"58.1\/III\/39\/3\/58.1-3941","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3940\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 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 1994, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?941+ful+CHAP0209\">209<\/a>; in 1996, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?961+ful+CHAP0323\">323<\/a>; in 1998, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?981+ful+CHAP0648\">648<\/a>; in 2002, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?021+ful+CHAP0064\">64<\/a>; in 2003, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?031+ful+CHAP0214\">214<\/a>.<\/p>","references":[{"id":70224,"section_number":"15.2-1115","catch_line":"Abatement or removal of nuisances","order_by":null,"url":"\/15.2-1115\/"},{"id":69383,"section_number":"15.2-901","catch_line":"Locality may provide for removal or disposal of trash and clutter, cutting of grass, weeds, and running bamboo; penalty in certain counties; penalty","order_by":null,"url":"\/15.2-901\/"},{"id":73739,"section_number":"15.2-906","catch_line":"Authority to require removal, repair, etc., of buildings and other structures","order_by":null,"url":"\/15.2-906\/"},{"id":85083,"section_number":"15.2-907","catch_line":"Authority to require removal, repair, etc., of buildings and other structures harboring illegal drug use or other criminal activity","order_by":null,"url":"\/15.2-907\/"},{"id":78494,"section_number":"15.2-908","catch_line":"Authority of localities to remove or repair the defacement of buildings, walls, fences and other structures","order_by":null,"url":"\/15.2-908\/"},{"id":71776,"section_number":"15.2-908.1","catch_line":"Authority to require removal, repair, etc., of buildings and other structures harboring a bawdy place","order_by":null,"url":"\/15.2-908.1\/"},{"id":79608,"section_number":"36-49.1:1","catch_line":"Spot blight abatement authorized; procedure","order_by":null,"url":"\/36-49.1_1\/"},{"id":73408,"section_number":"58.1-3703.1","catch_line":"Uniform ordinance provisions","order_by":null,"url":"\/58.1-3703.1\/"},{"id":82194,"section_number":"58.1-3713.3","catch_line":"Validation of local coal and gas severance tax ordinances and local coal and gas road improvement tax ordinances","order_by":null,"url":"\/58.1-3713.3\/"},{"id":72668,"section_number":"58.1-3903.1","catch_line":"Waiver of time limitation on assessment of local taxes","order_by":null,"url":"\/58.1-3903.1\/"},{"id":64276,"section_number":"58.1-3980","catch_line":"Application to commissioner of the revenue or other official for correction","order_by":null,"url":"\/58.1-3980\/"}],"refers_to":[{"id":61661,"section_number":"58.1-3210","catch_line":"Exemption or deferral of taxes on property of certain elderly individuals and individuals with disabilities","order_by":null,"url":"\/58.1-3210\/"},{"id":61516,"section_number":"58.1-3219","catch_line":"Deferral of portion of real estate tax increases","order_by":null,"url":"\/58.1-3219\/"},{"id":70850,"section_number":"58.1-3965","catch_line":"When land may be sold for delinquent taxes; notice of sale; owner's right of redemption","order_by":null,"url":"\/58.1-3965\/"}],"permalink":{"id":258853,"object_type":"law","relational_id":72311,"identifier":"58.1-3940","token":"58.1\/III\/39\/3\/58.1-3940","url":"\/58.1-3940\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3940\/","token":"58.1\/III\/39\/3\/58.1-3940","dublin_core":{"Title":"Limitation on collection of local taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3940","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> Except as otherwise specifically provided, collection of local taxes shall only be enforceable for five years following December 31 of the year for which such taxes were assessed. <a id=\"paragraph-260463\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-3940\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> Real property taxes shall be enforceable by sale under Article 4 (&#xA7; <a class=\"law\" title=\"When land may be sold for delinquent taxes; notice of sale; owner&#039;s right of redemption\" href=\"\/58.1-3965\/\">58.1-3965<\/a> et seq.) of the property on which such taxes were assessed and by other means permitted under this chapter for 20 years after December 31 of the year for which such taxes were assessed, provided that whenever taxes or portions of taxes that would otherwise be due have been deferred pursuant to an <span class=\"dictionary\">ordinance<\/span> enacted in conformity with Article 2 (&#xA7; <a class=\"law\" title=\"Exemption or deferral of taxes on property of certain elderly individuals and individuals with disabilities\" href=\"\/58.1-3210\/\">58.1-3210<\/a> et seq.) or Article 2.1 (&#xA7; <a class=\"law\" title=\"Deferral of portion of real estate tax increases\" href=\"\/58.1-3219\/\">58.1-3219<\/a> et seq.) of Chapter 32 of this title, the <span class=\"dictionary\">statute of limitations<\/span> provided by this subsection shall be tolled with respect to taxes deferred during the pendency of such deferral. <a id=\"paragraph-260464\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-3940\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C\"><p><span class=\"prefix-number\">C.<\/span> The limitation periods provided in subsections A and B of this section shall not apply to taxes or other charges that have been reduced to <span class=\"dictionary\">judgment<\/span> or a <span class=\"dictionary\">judgment<\/span> <span class=\"dictionary\">lien<\/span> resulting from a suit to collect taxes or other charges, which may be collected by any means provided in this chapter or any means provided by general <span class=\"dictionary\">law<\/span> for the collection of <span class=\"dictionary\">judgments<\/span> so long as the <span class=\"dictionary\">judgment<\/span> or <span class=\"dictionary\">judgment<\/span> <span class=\"dictionary\">lien<\/span> remains enforceable pursuant to general <span class=\"dictionary\">law<\/span>. <a id=\"paragraph-260465\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-3940\/#C\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"D\"><p><span class=\"prefix-number\">D.<\/span> The <span class=\"dictionary\">statutes<\/span> of limitations established by this section shall be tolled, with respect to any tax obligation or tax <span class=\"dictionary\">lien<\/span> not discharged or otherwise relieved or rendered unenforceable pursuant to applicable <span class=\"dictionary\">law<\/span>, for any period during which all or substantially all of the <span class=\"dictionary\">assets<\/span> or estate of the <span class=\"dictionary\">taxpayer<\/span> are subject to the control or <span class=\"dictionary\">custody<\/span> of any court or receiver, including without limitation any United States <span class=\"dictionary\">Bankruptcy Court<\/span>. <a id=\"paragraph-260466\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-3940\/#D\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nLIMITATION ON COLLECTION OF LOCAL TAXES (\u00a7 58.1-3940)\n\nA. Except as otherwise specifically provided, collection of local taxes shall\nonly be enforceable for five years following December 31 of the year for which\nsuch taxes were assessed.\n\nB. Real property taxes shall be enforceable by sale under Article 4 (&#xA7;\n58.1-3965 et seq.) of the property on which such taxes were assessed and by\nother means permitted under this chapter for 20 years after December 31 of the\nyear for which such taxes were assessed, provided that whenever taxes or\nportions of taxes that would otherwise be due have been deferred pursuant to an\nordinance enacted in conformity with Article 2 (&#xA7; 58.1-3210 et seq.) or\nArticle 2.1 (&#xA7; 58.1-3219 et seq.) of Chapter 32 of this title, the statute\nof limitations provided by this subsection shall be tolled with respect to taxes\ndeferred during the pendency of such deferral.\n\nC. The limitation periods provided in subsections A and B of this section shall\nnot apply to taxes or other charges that have been reduced to judgment or a\njudgment lien resulting from a suit to collect taxes or other charges, which may\nbe collected by any means provided in this chapter or any means provided by\ngeneral law for the collection of judgments so long as the judgment or judgment\nlien remains enforceable pursuant to general law.\n\nD. The statutes of limitations established by this section shall be tolled, with\nrespect to any tax obligation or tax lien not discharged or otherwise relieved\nor rendered unenforceable pursuant to applicable law, for any period during\nwhich all or substantially all of the assets or estate of the taxpayer are\nsubject to the control or custody of any court or receiver, including without\nlimitation any United States Bankruptcy Court.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-967, 58-1019, 58-1021; 1971, Ex. Sess., c. 6; 1984,\nc. 675; 1994, c. 209; 1996, c. 323; 1998, c. 648; 2002, c. 64; 2003, c. 214.","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}}