{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3941.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3941.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3941.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3941.html"}],"law_id":56989,"edition_id":1,"section_id":56989,"structure_id":13956,"section_number":"58.1-3941","catch_line":"What may be distrained for taxes","history":"Code 1950, \u00a7 58-1001; 1971, Ex. Sess., c. 155; 1983, c. 498; 1984, c. 675; 1996, c. 323; 1997, cc. 496, 731; 2005, c. 59.","full_text":"Any goods or chattels, money and bank notes in the county, city or town belonging to the person or estate assessed with taxes, levies or other charges collected by the treasurer may be distrained therefor by the treasurer, sheriff, constable or collector. Property subject to levy or distress for taxes shall be liable to levy or distress in the hands of any person for taxes, penalties and interest thereon, except that any highway vehicle as defined herein purchased by a bona fide purchaser for value shall not be liable to levy or distress for such taxes unless the purchaser knew at the time of purchase that the taxes had been specifically assessed against such vehicle.\n\t\tProperty on which taxes were specifically assessed, whether assessed per item or in bulk shall be subject to distress after it passes into the hands of a bona fide purchaser for value.\n\t\tAs used in this section, “highway vehicle” means any vehicle operated, or intended to be operated, on a highway. The term shall not include: (i) farm machinery, including farm machinery designed for off-road use but capable of movement on roads at low speeds; (ii) a vehicle operated on rails; (iii) machinery designed principally for off-road use; (iv) self-propelled equipment manufactured for a specific off-road purpose, which is used on a job site and the movement of which on any highway is incidental to the purpose for which it was designed and manufactured; or (v) a vehicle operated on the highway and exempt from registration requirements pursuant to \u00a7\u00a7 46.2-663 through 46.2-667 and 46.2-669 through 46.2-683.","order_by":null,"text":{"0":{"id":208737,"text":"Any goods or chattels, money and bank notes in the county, city or town belonging to the person or estate assessed with taxes, levies or other charges collected by the treasurer may be distrained therefor by the treasurer, sheriff, constable or collector. Property subject to levy or distress for taxes shall be liable to levy or distress in the hands of any person for taxes, penalties and interest thereon, except that any highway vehicle as defined herein purchased by a bona fide purchaser for value shall not be liable to levy or distress for such taxes unless the purchaser knew at the time of purchase that the taxes had been specifically assessed against such vehicle.\n\t\tProperty on which taxes were specifically assessed, whether assessed per item or in bulk shall be subject to distress after it passes into the hands of a bona fide purchaser for value.\n\t\tAs used in this section, “highway vehicle” means any vehicle operated, or intended to be operated, on a highway. The term shall not include: (i) farm machinery, including farm machinery designed for off-road use but capable of movement on roads at low speeds; (ii) a vehicle operated on rails; (iii) machinery designed principally for off-road use; (iv) self-propelled equipment manufactured for a specific off-road purpose, which is used on a job site and the movement of which on any highway is incidental to the purpose for which it was designed and manufactured; or (v) a vehicle operated on the highway and exempt from registration requirements pursuant to \u00a7\u00a7 46.2-663 through 46.2-667 and 46.2-669 through 46.2-683.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3941\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1983, chapter 498; in 1984, chapter 675; in 1996, chapter 323<\/a>; in 1997, chapters 496<\/a> and 731<\/a>; in 2005, chapter 59<\/a>.<\/p>","references":[{"id":74679,"section_number":"58.1-3942","catch_line":"Security interests no bar to distress","order_by":null,"url":"\/58.1-3942\/"}],"refers_to":[{"id":57917,"section_number":"46.2-663","catch_line":"Backhoes","order_by":null,"url":"\/46.2-663\/"},{"id":70298,"section_number":"46.2-667","catch_line":"Farm machinery and tractors","order_by":null,"url":"\/46.2-667\/"},{"id":59930,"section_number":"46.2-669","catch_line":"Tractors and similar vehicles owned by sawmill operators","order_by":null,"url":"\/46.2-669\/"},{"id":58858,"section_number":"46.2-683","catch_line":"Traction engines; vehicles operating on rails","order_by":null,"url":"\/46.2-683\/"}],"permalink":{"id":258857,"object_type":"law","relational_id":56989,"identifier":"58.1-3941","token":"58.1\/III\/39\/3\/58.1-3941","url":"\/58.1-3941\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3941\/","token":"58.1\/III\/39\/3\/58.1-3941","dublin_core":{"Title":"What may be distrained for taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3941","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any goods or chattels, money and bank notes in the county, city or town belonging to the person or estate assessed with taxes, levies or other charges collected by the treasurer may be distrained therefor by the treasurer, sheriff, constable or collector. Property subject to levy<\/span> or distress for taxes shall be liable to levy<\/span> or distress in the hands of any person for taxes, penalties and interest thereon, except that any highway vehicle<\/span> as defined herein purchased by a bona fide purchaser for value shall not be liable to levy<\/span> or distress for such taxes unless the purchaser knew at the time of purchase that the taxes had been specifically assessed against such vehicle.\n\t\tProperty on which taxes were specifically assessed, whether assessed per item or in bulk shall be subject to distress after it passes into the hands of a bona fide purchaser for value.\n\t\tAs used in this section, “highway vehicle<\/span>” means any vehicle operated, or intended to be operated, on a highway. The term shall not include: (i) farm machinery, including farm machinery designed for off-road use but capable of movement on roads at low speeds; (ii) a vehicle operated on rails; (iii) machinery designed principally for off-road use; (iv) self-propelled equipment manufactured for a specific off-road purpose, which is used on a job site and the movement of which on any highway is incidental to the purpose for which it was designed and manufactured; or (v) a vehicle operated on the highway and exempt from registration requirements pursuant to \u00a7\u00a7 46.2-663<\/a> through 46.2-667<\/a> and 46.2-669<\/a> through 46.2-683<\/a>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nWHAT MAY BE DISTRAINED FOR TAXES (\u00a7 58.1-3941)\n\nAny goods or chattels, money and bank notes in the county, city or town\nbelonging to the person or estate assessed with taxes, levies or other charges\ncollected by the treasurer may be distrained therefor by the treasurer, sheriff,\nconstable or collector. Property subject to levy or distress for taxes shall be\nliable to levy or distress in the hands of any person for taxes, penalties and\ninterest thereon, except that any highway vehicle as defined herein purchased by\na bona fide purchaser for value shall not be liable to levy or distress for such\ntaxes unless the purchaser knew at the time of purchase that the taxes had been\nspecifically assessed against such vehicle.\n\t\tProperty on which taxes were specifically assessed, whether assessed per item\nor in bulk shall be subject to distress after it passes into the hands of a bona\nfide purchaser for value.\n\t\tAs used in this section, “highway vehicle” means any vehicle\noperated, or intended to be operated, on a highway. The term shall not include:\n(i) farm machinery, including farm machinery designed for off-road use but\ncapable of movement on roads at low speeds; (ii) a vehicle operated on rails;\n(iii) machinery designed principally for off-road use; (iv) self-propelled\nequipment manufactured for a specific off-road purpose, which is used on a job\nsite and the movement of which on any highway is incidental to the purpose for\nwhich it was designed and manufactured; or (v) a vehicle operated on the highway\nand exempt from registration requirements pursuant to \u00a7\u00a7 46.2-663 through\n46.2-667 and 46.2-669 through 46.2-683.\n\nHISTORY: Code 1950, \u00a7 58-1001; 1971, Ex. Sess., c. 155; 1983, c. 498; 1984, c.\n675; 1996, c. 323; 1997, cc. 496, 731; 2005, c. 59.","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}}