                                 CODE OF VIRGINIA

TREASURER TO MAKE OUT LISTS OF UNCOLLECTABLE TAXES AND DELINQUENTS (§
58.1-3921)

The treasurer, after ascertaining which of the taxes and levies assessed at any
time in his county or city have not been collected, shall, within 60 days of the
end of the fiscal year, make out lists as follows:

1. A list of real estate on the commissioner&#8217;s land book improperly placed
thereon or not ascertainable, with the amount of taxes charged thereon.

2. A list of other real estate which is delinquent for the nonpayment of the
taxes thereon. This list shall not include any taxes listed under subdivision 4
or 5.

3. A list of such of the taxes assessed on tangible personal property, machinery
and tools and merchants&#8217; capital, and other subjects of local taxation,
other than real estate, as he was unable to collect which are delinquent. This
list shall not include any taxes listed under subdivision 4, 5, or 6.

4. A list of the uncollected taxes amounting to less than $20 each for which no
bills were sent under &#xA7; 58.1-3912.

5. A list of uncollected balances of previously billed taxes amounting to less
than $20 each as to which the treasurer has determined that the costs of
collecting such balances would exceed the amount recoverable, provided that the
treasurer shall not include on such list any balance with respect to which he
has reason to believe that the taxpayer has purposely paid less than the amount
due and owing.

6. A list of uncollected balances of previously billed tangible personal
property taxes on vehicles, trailers, semitrailers, watercraft, and manufactured
homes that (i) were owned by taxpayers, now deceased, upon whose estates no
qualification has been made, or (ii) were transferred to bona fide purchasers
for value pursuant to &#xA7; 29.1-733.20, 46.2-632, 46.2-633, or 46.2-634
without knowledge, on the part of the persons so transferring, of the unpaid
taxes.
			Notwithstanding any other provision of this title, no tax or levy which has
been discharged or otherwise rendered legally uncollectable as to a taxpayer
liable upon it in a proceeding under the United States Bankruptcy Code (Title 11
of the United States Code) shall be considered delinquent with respect to that
taxpayer on and after the date such obligation is discharged or otherwise
rendered legally uncollectable, and the treasurer shall not include any such
discharged or uncollectable obligation in any list required to be prepared
pursuant to this section. Any such discharged or uncollectable obligation shall
be stricken from the books of the treasurer as of the date the obligation is
discharged or otherwise rendered uncollectable, and the treasurer thereafter
shall have no further duty to collect such tax or levy.
			The governing body of any town may, by ordinance, adopt the procedures set
forth in this section and &#xA7; 58.1-3924. If such ordinance is adopted, the
town treasurer shall submit such lists to the governing body as provided in
&#xA7; 58.1-3924.

HISTORY: Code 1950, § 58-978; 1956, c. 69; 1971, Ex. Sess., c. 12; 1977, c.
507; 1979, c. 240; 1984, c. 675; 1995, c. 239; 1997, c. 496; 1999, c. 192; 2000,
c. 453; 2007, c. 867; 2017, c. 440.