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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>74464</law_id><section_number>58.1-3933</section_number><catch_line>Subsequent collection by treasurer of delinquent taxes on subjects other than real estate</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="39">Enforcement, Collection, Refunds, Remedies and Review of Local Taxes</unit><unit label="article" level="4" order_by="1" identifier="2">Collection by Treasurers, Etc</unit></structure><text>
						<section><p>After delinquent taxes appear in the lists required by &#xA7;&#xA0;<a class="law" title="Treasurer to make out lists of uncollectable taxes and delinquents" href="/58.1-3921/">58.1-3921</a>, the governing body may require the treasurer to continue to collect the delinquent taxes on subjects other than real estate until the expiration of the applicable <span class="dictionary">statute of limitations</span>.</p></section></text><history>Code 1950, &#xA7; 58-990; 1973, c. 467; 1984, c. 675; 1997, c. 496.</history><metadata></metadata></law>
