Article 5 Tax Day/Filing of Returns

This article is comprised of the following sections:

§58.1-3515 Tax day January 1
§58.1-3516 Proration of personal property tax
§58.1-3516.1 Payment of taxes prorated under § 58.1-3516
§58.1-3516.2 Payment of taxes on leased property by lessee; information to be furnished by lessor
§58.1-3517 Department of Taxation to prescribe and furnish forms of returns; use of local forms
§58.1-3518 Taxpayers to file returns
§58.1-3518.1 Alternative method of filing returns for motor vehicles, trailers and boats
§58.1-3519 Commissioner to assess property if taxpayer fails to file return