                                 CODE OF VIRGINIA

LIMITATION ON COLLECTION OF LOCAL TAXES (§ 58.1-3940)

A. Except as otherwise specifically provided, collection of local taxes shall
only be enforceable for five years following December 31 of the year for which
such taxes were assessed.

B. Real property taxes shall be enforceable by sale under Article 4 (&#xA7;
58.1-3965 et seq.) of the property on which such taxes were assessed and by
other means permitted under this chapter for 20 years after December 31 of the
year for which such taxes were assessed, provided that whenever taxes or
portions of taxes that would otherwise be due have been deferred pursuant to an
ordinance enacted in conformity with Article 2 (&#xA7; 58.1-3210 et seq.) or
Article 2.1 (&#xA7; 58.1-3219 et seq.) of Chapter 32 of this title, the statute
of limitations provided by this subsection shall be tolled with respect to taxes
deferred during the pendency of such deferral.

C. The limitation periods provided in subsections A and B of this section shall
not apply to taxes or other charges that have been reduced to judgment or a
judgment lien resulting from a suit to collect taxes or other charges, which may
be collected by any means provided in this chapter or any means provided by
general law for the collection of judgments so long as the judgment or judgment
lien remains enforceable pursuant to general law.

D. The statutes of limitations established by this section shall be tolled, with
respect to any tax obligation or tax lien not discharged or otherwise relieved
or rendered unenforceable pursuant to applicable law, for any period during
which all or substantially all of the assets or estate of the taxpayer are
subject to the control or custody of any court or receiver, including without
limitation any United States Bankruptcy Court.

HISTORY: Code 1950, §§ 58-967, 58-1019, 58-1021; 1971, Ex. Sess., c. 6; 1984,
c. 675; 1994, c. 209; 1996, c. 323; 1998, c. 648; 2002, c. 64; 2003, c. 214.