# Article 2 Collection by Treasurers, Etc

This article is comprised of the following sections:

- §58.1-3910 Treasurer to collect and pay over taxes
- §58.1-3910.1 Collection of town taxes by county
- §58.1-3911 Notice of taxes due
- §58.1-3912 Local tax officials to mail certain tax documents to taxpayers; penalties; electronic transmission
- §58.1-3913 When treasurer to receive taxes and levies without penalty; how payments credited
- §58.1-3914 Delivery of receipts to taxpayers when taxes collected
- §58.1-3915 Penalty for failure to pay taxes by December 5
- §58.1-3916 Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc
- §58.1-3916.01 Repealed
- §58.1-3916.02 Certain counties, cities and towns may provide billing alternatives
- §58.1-3916.1 Criminal penalties for failure to file returns; false statements
- §58.1-3917 Assessment of public service corporations in such cases
- §58.1-3918 Interest on taxes not paid by following day
- §58.1-3919 Collection of taxes or other charges not paid when due; distress for same
- §58.1-3919.1 Use of private collectors by treasurers for the collection of delinquent local taxes
- §58.1-3920 Prepayment of taxes
- §58.1-3920.1 Interest on funds received in prepayment of local taxes
- §58.1-3921 Treasurer to make out lists of uncollectable taxes and delinquents
- §58.1-3922 Delinquent lists to speak as of June 30 of each year; when real estate and personal property delinquent
- §58.1-3923 Repealed
- §58.1-3924 Delinquent lists involving local taxes submitted to local governing bodies; publication of lists
- §58.1-3925 Reserved
- §58.1-3926 When statement to beneficiary prior to delinquency required
- §58.1-3927 Repealed
- §58.1-3928 Repealed
- §58.1-3929 Repealed
- §58.1-3930 How liens to be recorded; release of liens
- §58.1-3931 Reserved
- §58.1-3932 Card system record and index of delinquent real estate in City of Norfolk
- §58.1-3933 Subsequent collection by treasurer of delinquent taxes on subjects other than real estate
- §58.1-3934 Collection of delinquent local taxes or other charges by sheriff or person employed for purpose
- §58.1-3935 Treasurers not liable for taxes returned delinquent and not afterwards received by them
- §58.1-3936 Omission of taxes from delinquent list
- §58.1-3937 Repealed
- §58.1-3938 List of delinquent town real estate taxes filed with county treasurer in certain towns
- §58.1-3939 Reserved
- §58.1-3939.1 Repealed