                                 CODE OF VIRGINIA

LOCAL TAX OFFICIALS TO MAIL CERTAIN TAX DOCUMENTS TO TAXPAYERS; PENALTIES;
ELECTRONIC TRANSMISSION (§ 58.1-3912)

A. The treasurer of every city and county shall, as soon as reasonably possible
in each year, but not later than 14 days prior to the due date of the taxes,
send or cause to be sent by United States mail to each taxpayer assessed with
taxes and levies for that year a bill or bills setting forth the amounts due.
The treasurer may elect not to send a bill amounting to $20 or less as shown by
an assessment book in such treasurer&#8217;s office. The treasurer may employ
the services of a mailing service or other vendor for fulfilling the
requirements of this section. The failure of any such treasurer to comply with
this section shall be a Class 4 misdemeanor. Such treasurer shall be deemed in
compliance with this section as to any taxes due on real estate if, upon
certification by the obligee of any note or other evidence of debt secured by a
mortgage or deed of trust on such real estate that an agreement has been made
with the obligor in writing within the mortgage or deed of trust instrument that
such arrangements be made, he mails the bill for such taxes to the obligee
thereof. Upon nonpayment of taxes by either the obligee or obligor, a past-due
tax bill will be sent to the taxpayer. No governing body shall publish the name
of a taxpayer in connection with a tax debt for which a bill was not sent,
without first sending a notice of deficiency to his last known address at least
two weeks before such publication.

B. The governing body of any county, city or town may attach to or mail with all
real estate and tangible personal property tax bills, prepared for taxpayers in
such locality, information indicating how the tax rate charged upon such
property and revenue derived therefrom is apportioned among the various services
and governmental functions provided by the locality.

C. Notwithstanding the provisions of subsection A of this section, in any county
which has adopted the urban county executive form of government, and in any
county contiguous thereto which has adopted the county executive form of
government, tangible personal property tax bills shall be mailed not later than
30 days prior to the due date of such taxes.

D. Notwithstanding the provisions of subsection A of this section, any county
and town, the governing bodies of which mutually agree, shall be allowed to
send, to each taxpayer assessed with taxes, by United States mail no later than
14 days prior to the due date of the taxes, a single real property tax bill and
a single tangible personal property tax bill.

E. Beginning with tax year 2006, in addition to all other information currently
appearing on tangible personal property tax bills, each such bill required to be
sent pursuant to subsection A shall state on its face (i) whether the vehicle is
a qualifying vehicle as defined in &#xA7; 58.1-3523; (ii) a statement indicating
the reduced tangible personal property tax rates applied to qualifying vehicles
resulting from the Commonwealth&#8217;s reimbursements for tangible personal
property tax relief pursuant to &#xA7; 58.1-3524, and the locality&#8217;s
tangible personal property tax rate for its general class of tangible personal
property, provided that such statement shall not be required for tax bills in
any county, city, or town that will not receive any reimbursement pursuant to
subsection B of &#xA7; 58.1-3524; (iii) the vehicle&#8217;s registration number
pursuant to &#xA7; 46.2-604; (iv) the amount of tangible personal property tax
levied on the vehicle; and (v) if the locality prorates personal property tax
pursuant to &#xA7; 58.1-3516, the number of months for which a bill is being
sent.

F. 1. Notwithstanding the provisions of subsection A or the provisions of §
58.1-3330, 58.1-3518, or 58.1-3518.1, the treasurer, commissioner of the
revenue, or other local tax official, consistent with guidelines promulgated by
the Department of Taxation implementing the provisions of subdivision 2 of §
58.1-1820, may convey, with the written consent of the taxpayer, any tax bill or
other tax document by electronic means chosen by the taxpayer, including without
limitation facsimile transmission or electronic mail (email), in lieu of posting
such bill by first-class mail. The treasurer, commissioner of the revenue, or
other local tax official conveying a bill or other tax document by means
authorized in this subdivision shall maintain a copy (in written form or
electronic media) of the bill or document reflecting the date of transmission
until such time as the bill has been satisfied or otherwise removed from the
books of the treasurer, commissioner of the revenue, or other local tax official
by operation of law. Transmission of a bill or tax document pursuant to this
subsection shall have the same force and effect for all purposes arising under
this subtitle as mailing to the taxpayer by first-class mail on the date of
transmission.

   2. The treasurer, commissioner of the revenue, or other local taxing official
   also may convey, with the consent of the taxpayer, any tax bill or other
   document by permitting the taxpayer to access his information online from a
   database on the locality&#8217;s or official&#8217;s website.

   3. Consent of the taxpayer under this subsection may be obtained from the
   taxpayer electronically, subject to reasonable verification of the
   taxpayer&#8217;s identity.

G. Any solid waste disposal fee imposed by a county may be attached to, mailed
with, or stated on the appropriate real estate tax bill.

HISTORY: Code 1950, § 58-960; 1954, c. 205; 1956, c. 701; 1968, c. 206; 1980,
c. 276; 1982, c. 74; 1984, c. 675; 1985, cc. 406, 543; 1991, c. 187; 1994, c.
207; 1996, c. 323; 1998, Sp. Sess. I, c. 2; 1999, c. 358; 2001, c. 801; 2002, c.
64; 2004, Sp. Sess. I, c. 1; 2005, c. 922; 2013, c. 299; 2016, c. 768.