                                 CODE OF VIRGINIA

LIST OF DELINQUENT TOWN REAL ESTATE TAXES FILED WITH COUNTY TREASURER IN CERTAIN
TOWNS (§ 58.1-3938)

In any town where the treasurer or other collector of town taxes does not
maintain an office open during normal office hours Monday through Friday, a list
of delinquent town taxes upon real estate for the preceding tax year as of
December 31 of such year shall be filed by the treasurer or other collector of
town taxes in the office of the treasurer of the county wherein the town is
located on or before January 31 of each year.

HISTORY: Code 1950, § 58-1000.2; 1975, c. 259; 1984, c. 675; 1985, c. 131;
2011, c. 851.