Chapter 30 General Provisions
This chapter is comprised of the following sections:
- §58.1-3000 Real estate, mineral lands, tangible personal property and merchants’ capital subject to local taxation only
- §58.1-3001 When boards of supervisors to fix and order county and district taxes; funds not available, allocated, etc., until appropriated
- §58.1-3002 Levy by board for court allowances
- §58.1-3003 Appeal from order of levy
- §58.1-3004 Duty of clerk of board in case of appeal; how appeal tried
- §58.1-3005 Cities and towns to make city and town levies; funds not available, allocated, etc., until appropriated
- §58.1-3006 Additional tax to pay interest and retire bonds
- §58.1-3007 Notice prior to increase of local tax levy; hearing
- §58.1-3008 Different rates of levy on different classes of property
- §58.1-3009 Tax on payrolls prohibited
- §58.1-3010 Counties, cities and towns may levy taxes on fiscal year basis of July 1 through June 30, and change rate of levy during fiscal year
- §58.1-3011 Use of July 1 as effective date of assessment
- §58.1-3012 Counties, cities and towns may change rate of tax during calendar year
- §58.1-3013 Repealed
- §58.1-3014 Relief from taxes in cases of disaster
- §58.1-3015 To whom property generally shall be taxed and by whom listed
- §58.1-3016 Retention of property for payment of taxes
- §58.1-3017 Disclosure of social security account numbers for local tax administration purposes
- §58.1-3018 Payment of local taxes on behalf of taxpayer by third party; tax payment agreements
- §58.1-3019 Local tax credits for approved local volunteer activities