                                 CODE OF VIRGINIA

PREPAYMENT OF TAXES (§ 58.1-3920)

Any person desiring to pay any local taxes for any year prior to the time the
treasurer receives copies of the commissioner&#8217;s books may pay the same to
the treasurer and the treasurer shall give his receipt therefor; but if such
taxes are of a kind requiring a return to be filed with the commissioner of the
revenue in order that the correct amount of taxes may be computed, such person
shall file such return with the commissioner of the revenue before he pays such
taxes to the treasurer. The treasurer shall accept and credit against the tax on
the property a pro rata partial payment of taxes on property sold at a
trustee&#8217;s sale conducted under Chapter 3 (§ 55.1-300 et seq.) of Title
55.1. In all cases covered by this section the procedure as between the
commissioner of the revenue and the treasurer shall be as prescribed by the
Department of Taxation and the Auditor of Public Accounts, acting jointly. But
nothing in this section in conflict with the provisions of the charter of any
city or town in relation to local taxes shall be construed as repealing such
provisions.

HISTORY: Code 1950, § 58-966; 1956, c. 69; 1981, c. 134; 1984, c. 675.