                                 CODE OF VIRGINIA

DELINQUENT LISTS INVOLVING LOCAL TAXES SUBMITTED TO LOCAL GOVERNING BODIES;
PUBLICATION OF LISTS (§ 58.1-3924)

Upon the request of the governing body of a county, city or town, the treasurer
shall furnish a copy of any of the six lists mentioned in § 58.1-3921.
		The treasurer may, or shall at the direction of the governing body, certify to
the commissioner of the revenue a copy of the list of real estate on the
commissioner&#8217;s land book improperly placed thereon or not ascertainable.
The commissioner of the revenue shall correct his land book accordingly. The
treasurer shall be given credit for the entire amount of the taxes included in
the list and may destroy the tax tickets made out by him for such taxes. The
treasurer shall be given credit for all taxes shown on the list mentioned in
subdivisions 4, 5, and 6 of § 58.1-3921 and for obligations discharged in
bankruptcy as described in § 58.1-3921.
		The governing body, or the treasurer, may cause the lists mentioned in
subdivisions 2 and 3 of § 58.1-3921, whether or not they are based on
information as it exists at the end of the fiscal year, or such parts thereof as
deemed advisable by the treasurer, to be published in a newspaper of general
circulation in the county, city, or town or to be made available on any Internet
site maintained by or for such county, city, or town.
		The costs, if any, of publishing such lists shall be paid for by funds
allocated for that purpose by the local governing body, and may be charged
ratably to the delinquent taxpayers listed.

HISTORY: Code 1950, § 58-983; 1972, c. 592; 1973, c. 467; 1976, c. 428; 1977,
c. 507; 1984, c. 675; 1988, c. 699; 1995, c. 239; 1997, c. 496; 2002, c. 64;
2008, c. 550; 2017, c. 409.