{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3958.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3958.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3958.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3958.html"}],"law_id":71033,"edition_id":1,"section_id":71033,"structure_id":13956,"section_number":"58.1-3958","catch_line":"Payment of administrative costs, etc","history":"Code 1950, \u00a7 58-1020.1; 1982, c. 620; 1984, c. 675; 1991, c. 271; 1994, c. 932; 1995, c. 395; 1997, c. 496; 1998, c. 648; 1999, c. 389; 2000, cc. 389, 453; 2003, c. 170.","full_text":"The governing body of any county, city or town may impose, upon each person chargeable with delinquent taxes or other delinquent charges, fees to cover the administrative costs and reasonable attorney’s or collection agency’s fees actually contracted for. The attorney’s or collection agency’s fees shall not exceed 20 percent of the taxes or other charges so collected. The administrative costs shall be in addition to all penalties and interest, and shall not exceed $30 for taxes or other charges collected subsequent to 30 or more days after notice of delinquent taxes or charges pursuant to \u00a7 58.1-3919 but prior to the taking of any judgment with respect to such delinquent taxes or charges, and $35 for taxes or other charges collected subsequent to judgment. If the collection activity is to collect on a nuisance abatement lien, the fee for administrative costs shall be $150 or 25 percent of the cost, whichever is less; however, in no event shall the fee be less than $25.\n\t\tNo tax assessment or tax bill shall be deemed delinquent and subject to the collection procedures prescribed herein during the pendency of any administrative appeal under \u00a7 58.1-3980, so long as the appeal is filed within 90 days of the date of the assessment, and for 30 days after the date of the final determination of the appeal, provided that nothing in this paragraph shall be construed to preclude the assessment or refund, following the final determination of such appeal, of such interest as otherwise may be provided by general law as to that portion of a tax bill that has remained unpaid or was overpaid during the pendency of such appeal and is determined in such appeal to be properly due and owing.","order_by":null,"text":{"0":{"id":256096,"text":"The governing body of any county, city or town may impose, upon each person chargeable with delinquent taxes or other delinquent charges, fees to cover the administrative costs and reasonable attorney’s or collection agency’s fees actually contracted for. The attorney’s or collection agency’s fees shall not exceed 20 percent of the taxes or other charges so collected. The administrative costs shall be in addition to all penalties and interest, and shall not exceed $30 for taxes or other charges collected subsequent to 30 or more days after notice of delinquent taxes or charges pursuant to \u00a7 58.1-3919 but prior to the taking of any judgment with respect to such delinquent taxes or charges, and $35 for taxes or other charges collected subsequent to judgment. If the collection activity is to collect on a nuisance abatement lien, the fee for administrative costs shall be $150 or 25 percent of the cost, whichever is less; however, in no event shall the fee be less than $25.\n\t\tNo tax assessment or tax bill shall be deemed delinquent and subject to the collection procedures prescribed herein during the pendency of any administrative appeal under \u00a7 58.1-3980, so long as the appeal is filed within 90 days of the date of the assessment, and for 30 days after the date of the final determination of the appeal, provided that nothing in this paragraph shall be construed to preclude the assessment or refund, following the final determination of such appeal, of such interest as otherwise may be provided by general law as to that portion of a tax bill that has remained unpaid or was overpaid during the pendency of such appeal and is determined in such appeal to be properly due and owing.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3958\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 10 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 1982, chapter 620; in 1984, chapter 675; in 1991, chapter 271; in 1994, chapter 932<\/a>; in 1995, chapter 395<\/a>; in 1997, chapter 496<\/a>; in 1998, chapter 648<\/a>; in 1999, chapter 389<\/a>; in 2000, chapters 389<\/a> and 453<\/a>; in 2003, chapter 170<\/a>.<\/p>","references":[{"id":77242,"section_number":"53.1-127.5","catch_line":"Collection of fees owed; contract for collection; duties of Department of Taxation","order_by":null,"url":"\/53.1-127.5\/"}],"refers_to":[{"id":63687,"section_number":"58.1-3919","catch_line":"Collection of taxes or other charges not paid when due; distress for same","order_by":null,"url":"\/58.1-3919\/"},{"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\/"}],"permalink":{"id":258917,"object_type":"law","relational_id":71033,"identifier":"58.1-3958","token":"58.1\/III\/39\/3\/58.1-3958","url":"\/58.1-3958\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3958\/","token":"58.1\/III\/39\/3\/58.1-3958","dublin_core":{"Title":"Payment of administrative costs, etc","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3958","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The governing body of any county, city or town may impose, upon each person chargeable with delinquent taxes or other delinquent charges, fees to cover the administrative costs and reasonable attorney’s or collection agency’s fees actually contracted for. The attorney’s or collection agency’s fees shall not exceed 20 percent of the taxes or other charges so collected. The administrative costs shall be in addition to all penalties and interest, and shall not exceed $30 for taxes or other charges collected subsequent to 30 or more days after notice of delinquent taxes or charges pursuant to \u00a7 58.1-3919<\/a> but prior to the taking of any judgment<\/span> with respect to such delinquent taxes or charges, and $35 for taxes or other charges collected subsequent to judgment<\/span>. If the collection activity is to collect on a nuisance abatement lien<\/span>, the fee for administrative costs shall be $150 or 25 percent of the cost, whichever is less; however, in no event shall the fee be less than $25.\n\t\tNo tax assessment or tax bill shall be deemed delinquent and subject to the collection procedures prescribed herein during the pendency of any administrative appeal<\/span> under \u00a7 58.1-3980<\/a>, so long as the appeal<\/span> is filed within 90 days of the date of the assessment, and for 30 days after the date of the final determination of the appeal<\/span>, provided that nothing in this paragraph shall be construed to preclude the assessment or refund, following the final determination of such appeal<\/span>, of such interest as otherwise may be provided by general law<\/span> as to that portion of a tax bill that has remained unpaid or was overpaid during the pendency of such appeal<\/span> and is determined in such appeal<\/span> to be properly due and owing.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPAYMENT OF ADMINISTRATIVE COSTS, ETC (\u00a7 58.1-3958)\n\nThe governing body of any county, city or town may impose, upon each person\nchargeable with delinquent taxes or other delinquent charges, fees to cover the\nadministrative costs and reasonable attorney’s or collection\nagency’s fees actually contracted for. The attorney’s or collection\nagency’s fees shall not exceed 20 percent of the taxes or other charges so\ncollected. The administrative costs shall be in addition to all penalties and\ninterest, and shall not exceed $30 for taxes or other charges collected\nsubsequent to 30 or more days after notice of delinquent taxes or charges\npursuant to \u00a7 58.1-3919 but prior to the taking of any judgment with respect to\nsuch delinquent taxes or charges, and $35 for taxes or other charges collected\nsubsequent to judgment. If the collection activity is to collect on a nuisance\nabatement lien, the fee for administrative costs shall be $150 or 25 percent of\nthe cost, whichever is less; however, in no event shall the fee be less than\n$25.\n\t\tNo tax assessment or tax bill shall be deemed delinquent and subject to the\ncollection procedures prescribed herein during the pendency of any\nadministrative appeal under \u00a7 58.1-3980, so long as the appeal is filed within\n90 days of the date of the assessment, and for 30 days after the date of the\nfinal determination of the appeal, provided that nothing in this paragraph shall\nbe construed to preclude the assessment or refund, following the final\ndetermination of such appeal, of such interest as otherwise may be provided by\ngeneral law as to that portion of a tax bill that has remained unpaid or was\noverpaid during the pendency of such appeal and is determined in such appeal to\nbe properly due and owing.\n\nHISTORY: Code 1950, \u00a7 58-1020.1; 1982, c. 620; 1984, c. 675; 1991, c. 271;\n1994, c. 932; 1995, c. 395; 1997, c. 496; 1998, c. 648; 1999, c. 389; 2000, cc.\n389, 453; 2003, c. 170.","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}}